Facility to initiate Drop Proceeding for suspension of Registration at the GST portal and revoke the suspension of Registration.
Let’s understand this enhancement:
- This functionality is for Taxpayers who file their pending returns after the receipt of the Show cause notice (SCN) issued by the GST system.
- Before this functionality, Taxpayers who file their pending returns, but have not responded to the SCN, their registration remained suspended despite filing their returns.
- Now such Taxpayers have been given the facility to initiate Drop Proceedings on their own once the pending returns are filed.
- So, if Taxpayers have filed all pending returns, and their registration status is still suspended, then Taxpayers can revoke the suspension with a single click by initiating Drop Proceeding.
Log on to GST portal > Services > User Services > View Notices and Orders > Click on ‘Initiate Drop Proceeding’
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