Initiating Drop Proceeding functionality for suspended GSTIN

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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:

“Services > User Services > View Notices and Orders > Initiate Drop Proceeding”

initiating Drop Proceeding
initiating Drop Proceeding for suspended GST registration

  • 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.

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