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

New GST Portal Facilitates Dropping Proceedings for Revocation of Suspended GSTIN

The GST portal had added a new facility for the taxpayers. The GST Network (GSTN) has launched the new feature especially for those taxpayers whose GST registration was suspended due to the continuous non-filing of GST returns.  

The new facility enables the proceedings for suspension of GST registration to be dropped on the GST portal. It will allow the taxpayer to revoke the suspension of such registration that is suspended. The move has offered the aggrieved taxpayers with significant relief.  

The new facility was announced on the official Twitter handle of GST Tech. The announcement mentioned that taxpayers could initiate the “Drop the GST Registration cancellation proceedings” option. 

In case, a taxpayer’s GST registration is suspended and cancelled as they have not filed GST returns for the past six months, and later on the taxpayer has filed all their pending GST returns upon receiving a system-generated Show Cause Notice (SCN) from the GST system, they can initiate drop proceedings using this new facility. 

There was no such option on the GST portal before, not even when the taxpayer submitted the pending returns. Hence, they were inconvenienced by the continuation of the suspension of the GST registration, especially when they missed responding to the SCN but filed the returns.  

Now, the taxpayers can avail of drop proceedings independently using the new feature. They can revoke their suspension by only clicking a button. But the GST returns of the individual need to be filed to date. 

The taxpayers will have to log into the GST portal, and go to the ‘Services’ tab. Next, they need to click on the ‘User Services’ tab. Finally, they can select the ‘View Notices and Orders’ option from the drop-down and click on the option ‘Initiate Drop Proceeding’ button. 

Usually, the cancelled GST registration is restored within 15 minutes of filing GST returns. However, they can go for the ‘Initiate Drop Proceedings’ facility if the revocation does not take place automatically.