GSTN Issued Advisory On Facility Of ‘Initiating Drop Proceedings’ Of Suspended GSTINs Due To Non-filing Of Returns

The Goods and Service Tax Network (GSTN) has issued an advisory on the facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns.

On the GST Portal, a feature known as "Automated Drop Proceedings" has recently been introduced for GSTINs that have been suspended because returns have not been filed.

For taxpayers who have submitted their pending returns, such as their six-month or two quarterly returns, the functionality is available.

The system will automatically end the proceedings and lift the suspension if taxpayers have submitted all of their outstanding returns.

Once the required returns have been filed, taxpayers are advised to revoke the suspension if the status of the GSTIN does not automatically change to "ACTIVE."

This functionality is applicable to taxpayers whose GSTINs have been suspended after December 01, 2022.

Date: 16.01.2022

Click Here To Read The Advisory