Automated Drop Proceedings, Goods and Services Tax Network has issued an advisory for Initiating Drop Proceeding functionality for suspended GST Registrations due to non-filing of returns,
functionality of Automated Drop Proceedings of GSTINs suspended due to non-filing of returns has been implemented on the GST Portal. This functionality is for the taxpayers who have filed their pending 6 monthly or 2 Quarterly returns.
Such 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:
- This functionality is available for taxpayers who have filed their pending 6 returns after the receipt of the Show cause notice (SCN) issued by the GST system.
- Earlier, Taxpayers who have filed their pending returns, but have not responded to the Show Cause Notice, their GST registration remained suspended despite filing their returns.
- Now such Taxpayers have been given the facility to initiate Drop Proceedings on their own once the pending returns are filed.
- So now, if you have filed all pending 6 returns, and your GST registration status is still suspended, then you may revoke the suspension with a single click by initiating Automated Drop Proceeding.