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 available for the taxpayers who have filed their pending returns i.e. 6 monthly or 2 Quarterly returns.

1. If such taxpayers have filed all their pending returns, the system will automatically drop the proceedings and revoke suspension.
2. If the status of the GSTIN does not automatically turn ‘ACTIVE’, then 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:
3. "Log on to GST Portal > Services > User Services > View Notices and Orders > Initiate Drop Proceeding"
4. In case the system does not automatically drop the proceedings or taxpayer is unable to revoke the suspension by clicking on ‘Initiate Drop Proceeding’, then taxpayer is advised to contact Jurisdictional Officer.

Note: This functionality is applicable to the taxpayers whose GSTINs have been suspended after 1st December, 2022.

Thanking You,
Team GSTN

Automated drop proceedings restore suspended GST registrations after filing pending returns; use 'Initiate Drop Proceeding' or contact officer. Advisory implements Automated Drop Proceedings for GSTINs suspended for non filing: where pending returns are filed the system will automatically drop proceedings and revoke suspension; if the GSTIN does not become active, taxpayers should use the Initiate Drop Proceeding option on the GST Portal (Services > User Services > View Notices and Orders > Initiate Drop Proceeding) and, if that fails, contact the jurisdictional officer. The facility applies to suspensions after the stated cutoff.