The GST portal has issued an Advisory on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to non-filing of returns. 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.
Source Taxscan
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