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        Case ID :
        GST

        Advisory on “Initiating Drop Proceeding” by taxpayers

        January 13, 2023

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        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”


        Thanking You,
        Team GSTN

        Revocation of GSTIN suspension after filing pending returns enables taxpayers to initiate drop proceeding via GST portal navigation. Advisory explains that GSTIN suspensions for non-filing can be revoked through an Automated Drop Proceedings portal function once taxpayers have filed their pending returns within the applicable retrospective filing windows; access is via Services > User Services > View Notices and Orders > Initiate Drop Proceeding.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Revocation of GSTIN suspension after filing pending returns enables taxpayers to initiate drop proceeding via GST portal navigation.

                                Advisory explains that GSTIN suspensions for non-filing can be revoked through an Automated Drop Proceedings portal function once taxpayers have filed their pending returns within the applicable retrospective filing windows; access is via Services > User Services > View Notices and Orders > Initiate Drop Proceeding.


                                Note: It is a system-generated summary and is for quick reference only.
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