New Functionalities made available on GST Portal regarding Registration

Automation of Drop Proceedings for taxpayers whose registration suspended upon issuance of SCN in Form GST REG17.

The registration of a taxpayer is suspended on the portal if they do not file six or more consecutive monthly returns /quarterly returns (QRMP) for two tax periods in Form GSTR 3B and are issued with a system generated notice for cancellation in Form GST REG-17. This was implemented on the portal w.e.f. October, 2022, for monthly filers and up to the September, 2022 quarter for quarterly filers.

If such suspended taxpayers file all their pending returns/statements, the cancellation proceedings get automatically dropped on the portal.

A new functionality has been deployed on the portal where the suspended taxpayers can themselves initiate the process of drop proceedings after having filed all pending returns/statements by clicking "Initiate Drop Proceeding" button by navigating Notices/Order after login on their dashboard, if required.