MM TAX CLUB

As per recent tweet from GSTN it has inform that Facility of Automated Drop Proceedings is now available on the GST Portal for GSTINs suspended after 01.12.2022.

Now Taxpayer can drop suspension proceeding of GSTN if they filed previous 6 return and even then GST Registration is suspended.

Facility of Automated Drop proceeding of Suspended GSTNs due to Non filing of Returns;

Let us understand this enhancement;-

1. This facility is for Taxpayers who have filed their pending: 6 Monthly or 2 Quarterly Return
2. Such Taxpayer who has filed all their pending returns, the system will automatically drop the proceeding and revoke suspension
3. If the status of the GSTIN does not automatically turned “ACTIVE” then taxpayer can revoke suspension with a single click on ‘Initiate Drop Proceeding’

Process to Initiate Drop Proceeding;

Log on to GST Portal > Service > User Services > View Notice and Orders > Click on “Initiate Drop Proceeding”

This facility is applicable for the taxpayers whose GSTIN have been suspended after 1^st December 2022.