The Goods and Services Tax Network (“GSTN”) has issued an Advisory dated January 12, 2023 on “Initiating Drop Proceeding” by taxpayers on the GST Portal.
Recently, a functionality of Automated Drop Proceedings of GSTINs suspended due to non-filing of returns has been implemented on the GST Portal. This functionality is for the taxpayers who have filed their pending 6 monthly or 2 Quarterly returns.
Such taxpayers are advised to revoke the suspension once the due returns have been filed by clicking on “INITIATE DROP PROCEEDING” for which navigation is as follows:
“Services > User Services > View Notices and Orders > Initiate Drop Proceeding”
The Advisory can be accessed at: https://www.gst.gov.in/newsandupdates/read/565