Automation of Drop Proceedings for taxpayers suspended upon issuance of SCN in Form GST REG17.
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
A taxpayer is suspended on the portal if they do not file six or more consecutive monthly returns/quarterly returns for two tax periods in Form GSTR3B and are issued with a system generated notice for cancellation in form GSTREG-17.
If such suspended taxpayers file all their pending returns/statements , the cancellation proceedings get automatically dropped on the portal.
The taxpayers can themselves revoke the suspension if the status of the GSTIN does not automatically change to “ACTIVE” only when the required returns have been filed.
This functionality is applicable to the taxpayers whose GSTINs have been suspended after 1st December, 2022.
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