Goods and Services Tax
Advisory on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns
Recently, a functionality of “Automated Drop Proceedings” of GSTINs suspended due to non-filing of returns has been implemented on the GST Portal. This
functionality is available for the taxpayers who have filed their pending returns i.e. 6 monthly or 2 Quarterly returns.
1. If such taxpayers have filed all their pending returns, the system will automatically drop the proceedings and revoke suspension.
2. If the status of the GSTIN does not automatically turn ‘ACTIVE’, then taxpayers are advised to revoke the suspension once the due returns have been filed, by clicking on ‘Initiate Drop Proceeding’ for which navigation is as follows:
“Log on to GST Portal > Services > User Services > View Notices and Orders > Initiate Drop Proceeding”
Note: This functionality is applicable to the taxpayers whose GSTINs have been suspended after 1st December, 2022.
Thanking You,
Team GSTN /16/01/2023
I am not finding the option of initiate drop proceedings. I have filed return till august 2022 after that portal is not giving option to file pending returns. I contact to gst officer but he don’t have option. Please help. Mosim Patel 9769388209
This functionality is applicable to the taxpayers whose GSTINs have been suspended after 1st December, 2022