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’