Jan 25, 2023
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.
If such taxpayers have filed all their pending
returns, the system will automatically drop the proceedings and revoke
suspension.
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"
In case the system does not automatically drop
the proceedings or taxpayer is unable to revoke the suspension by clicking on
‘Initiate Drop Proceeding’, then taxpayer is advised to contact Jurisdictional
Officer.