Dropping of Proceedings for suspension of GST Registration by SELF

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In a very progressive move which will be a major relief to the taxpayers, the GST portal has introduced a new facility to drop the proceedings for suspension of registration at the GST portal and revoke the suspension of registration which means that now taxpayers themselves can initiate Drop the GST Registration cancellation proceedings.

This functionality is for Taxpayers who file their pending returns after the receipt of the Show cause notice (SCN) issued by the GST system. 

Before this functionality was made available,  Taxpayers who file their pending returns, but have not responded to the SCN their registration still remained suspended despite filing their returns. 

Now such Taxpayers have been given the facility to initiate Drop Proceedings on their own once the pending returns are filed.

So, if Taxpayers have filed all pending returns, and their registration status is still suspended, then Taxpayers can revoke the suspension with a single click by initiating Drop Proceeding. 

The taxpayers can log on to 

GST portal > Services > User Services > View Notices & Orders > Click on ‘Initiate Drop Proceeding’, to use the facility.

( Please see the screen shot of the facility )







Well....

This positive  move would definitely be a very important and significant step which will reduce the litigations before the Courts. 

Most recently, numerous writ petitions were filed before the High Courts as the taxpayers were aggrieved by the action of GST department in suspending the registration as a statutory remedy was unavailable due to the absence of the GST Tribunal till date.

Now once the missed compliance is rectified the registration can be self activated!

Ease of doing Business.

SRIVATSAN.R.

GST-Chennai.

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