AUTOMATIC REVOCATION
OF CANCELLED GST REGISTRATION.
The Goods and Services Tax Act, 2017 came into force with effect from 1.7.2017 in India.
If a registered person fails to furnish the GST returns for six months or two quarters the GST registration will be cancelled by the proper officer of the department and the registered person has to file the pending returns with payment of tax and penalty and interest if any and apply for revocation of cancelled registration. The cancelled registration will be revoked by the department after verification.
Now the GST Portal has enabled the revocation of cancelled registration automatically after filing the pending returns with taxes and penalty and interest if any due. This procedure will apply for the registrations cancelled after 1.12.2022.
The relevant news and update is given below for ready reference.
Advisory
on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to
Non-filing of Returns
24/01/2023
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 available
for the taxpayers who have filed their pending returns i.e. 6 monthly or 2
Quarterly returns.
1. If such taxpayers have filed all their pending returns,
the system will automatically drop the proceedings and revoke suspension.
2. If the status of the GSTIN does not automatically turn
‘ACTIVE’, then taxpayers are advised to revoke the suspension once the due
returns have been filed, by clicking on ‘Initiate Drop Proceeding’ for which
navigation is as follows:
"Log on to GST Portal >
Services > User Services > View Notices and Orders > Initiate Drop
Proceeding"
3. In case the system does not automatically drop the
proceedings or taxpayer is unable to revoke the suspension by clicking on
‘Initiate Drop Proceeding’, then taxpayer is advised to contact Jurisdictional
Officer.
Note:
This functionality is applicable to the taxpayers whose GSTINs have been
suspended after 1st December, 2022.
Thanking You,
Team GSTN