On 24th January 2023, the Goods and Service Tax (GST) Advisory was issued in regard to the Facility of ‘Initiating Drop Proceedings’ of Suspended Goods and Services Tax Identification Numbers (GSTINs) due to Non-Filing of Returns.
Recently, a functionality of “Automated Drop Proceedings” of GSTINs was suspended due to non-filing of returns, which 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.