• Notification Date: 09-12-2022
• Notification No: N/A

GST Portal Facilitates Dropping of Proceedings for Suspension of GST Registration

The GST portal has introduced a new facility which has offered the taxpayers with great relief. The GST portal now facilitates to drop the proceedings for suspension of registration at the GST portal and revoke the suspension of registration. A recent tweet made by the GST Tech (@Infosys_GSTN) reveals that the taxpayers can initiate Drop the GST Registration cancellation proceedings now. This functionality is for those individuals who file their pending returns after receiving the show cause notice (SCN) issued by the GST system. Before this functionality, the taxpayers who file their pending returns, but have not responded to the SCN, their registration remained suspended despite filing their returns. 

These individuals have been offered with the facility to initiate Drop Proceedings on their own once the pending returns are filed. So, if the taxpayers have filed all pending returns, and their registration status is still suspended, then they can revoke the suspension with a single click by initiating Drop Proceeding.  

To use this facility, taxpayers can log on to GST portal > Services > User Services > View Notices and Orders > Click on ‘Initiate Drop Proceeding’. This move would be a significant one and it will help in reducing the litigations before the Courts. Recently, various writ petitions were filed before the High Courts. Several taxpayers were aggrieved by the action of GST department suspending the registration. Besides, the statutory remedy was unavailable due to the absence of the GST Tribunal till date.