GST Advisory on “Initiating Drop Proceeding” by taxpayers
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 filled 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 PROCEEDIND” for which navigation is as follows:
“SERVICES > USER SERVICES > VIEW NOTICES AND ORDERS > Initiate Drop Proceeding”