Good News for GST Returns filers: Now Get your Suspended GST Registration back | Learn how to Initiate Drop Proceeding for Non-Filing of GST Returns

The GST Portal has recently implemented a new feature called “Initiate Drop Proceedings” for GST registration numbers that have been suspended due to the non-filing of GST returns. This feature is available for taxpayers who have filed their pending returns, such as 6 months or 2-quarters returns. The implementation of this new feature is aimed at providing ease and convenience to taxpayers who have faced difficulties in the past due to the suspension of their GST numbers.

One of the primary reasons for the suspension of GST registration is the non-filing of GST returns. GST returns are required to be filed monthly or quarterly as per the option chosen by the taxpayers, which includes 6 monthly returns and 2 quarterly returns. The failure to file these returns can lead to the suspension of the GST registration, causing a lot of inconvenience to the taxpayers. The introduction of the “Initiate Drop Proceedings” feature on the GST Portal is aimed at addressing this issue.

With this new feature, taxpayers who have filed their pending returns can now expect the system to automatically drop the proceedings and revoke the suspension of their GST registrations. This means that if all pending GST returns have been filed, the system will automatically change the status of the GSTIN to “ACTIVE” and the taxpayer will be able to continue with their business activities without any hindrance.

However, if the status of the GSTIN does not automatically turn “ACTIVE,” taxpayers are advised to revoke the suspension once the due returns have been filed. This can be done by clicking on the “Initiate Drop Proceeding” option on the GST Portal. The navigation for this option is as follows:

“Log on to GST Portal > Services > User Services > View Notices and Orders > Initiate Drop Proceeding.”

Once the taxpayer clicks on the “Initiate Drop Proceeding” option, they will be prompted to provide the necessary details and confirm the request. After the request has been processed, the system will change the status of the GSTIN to “ACTIVE” and the taxpayer will be able to continue with their business activities without any hindrance.

In case the system does not automatically drop the proceedings or the taxpayer is unable to revoke the suspension by clicking on the “Initiate Drop Proceeding” option, the taxpayer is advised to contact their Jurisdictional Officer for assistance. The Jurisdictional Officer will be able to guide the taxpayer through the process and provide any necessary assistance.

In conclusion, the implementation of the “Initiating Drop Proceedings” feature on the GST Portal is aimed at providing ease and convenience to taxpayers who have faced difficulties in the past due to the suspension of their GST registrations. Taxpayers who have filed their pending returns can now expect the system to automatically drop the proceedings and revoke the suspension of their GSTINs. However, if the status of the GSTIN does not automatically turn “ACTIVE,” taxpayers are advised to revoke the suspension by clicking on the “Initiating Drop Proceedings” option on the GST Portal. In case of any difficulties, taxpayers are advised to contact their Jurisdictional Officer for assistance.

Note: This functionality is applicable to the taxpayers whose GST registration has been suspended after 1st December 2022

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