GSTIN issues Advisory on facility for ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns


The Goods and Services Tax Network (GSTN) has issued an Advisory on the facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns. The Advisory was issued on 16th January, 2023.

The Advisory provides for the following:

The functionality of “Automated Drop Proceedings” has been implemented on the GST portal of GSTINs suspended due to non-filing of returns. The automated drop proceedings functionality is available to taxpayers who have filed their pending returns i.e. 6 Monthly or 2 Quarterly Returns.

When the taxpayers file all their pending returns, the system will automatically drop the proceedings and revoke the suspension of the GSTINs.

Additionally, If the status of the GSTIN does not automatically turn ‘ACTIVE’, then taxpayers are have to revoke the suspension once the due returns have been filed. They can do so, by clicking on ‘Initiate Drop Proceeding’ by logging into the GST Portal and accessing the services tab.

The automated drop proceedings functionality is applicable to taxpayers whose GSTINs have been suspended after 1st December, 2022.

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