The Goods and Services Tax Network (GSTN) has issued an Advisory on 12.01.2023, on “Initiating Drop Proceeding” by taxpayers.

Accordingly, 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 for the taxpayers who have filed their pending 6 monthly or 2 Quarterly returns.

Such 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:

“Services > User Services > View Notices and Orders > Initiate Drop Proceeding”

Source: GSTN 
https://www.gst.gov.in/newsandupdates/read/565