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GST number suspended

27 April 2023

One of my client's GST number I suspended. Because He has not filed his previous returns. I have filed all his returns till the date of suspension of GST no i.e. Dec22. Now how to revoke such GST registration. Revocation application is not accepting as GSTn is suspended not canceled. How to deal with such.

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3 Replies

Jeetu Kodwani (Consultant) (421 Points)
Replied 27 April 2023

Just wait for sometime,
if u have filed all the returns till the date of suspension then portal will activate your GSTIN automatically.

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Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 27 April 2023

Can visit to department.

CA SANDESH MAHIPAL (Practicing in GST and MSME ) (1985 Points)
Replied 28 April 2023

Similar situation occurred with my client also.

One advisory was issued on GSTN portal - Advisory on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns, same is reproduced herewith for your ready reference:-

"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.

If such taxpayers have filed all their pending returns, the system will automatically drop the proceedings and revoke suspension.
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"
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."

With respect to above, when auto-revocation did not happen, I lodged a complaint and I received a surprising reply that you should visit your jurisdiction officer who can revoke the suspension.

I also visited the department but he concerned officer denied that he does not have power. He also showed me his screen where he was not having any option.

Then he advised me that I will cancel this GSTIN and then you can apply for revocation of cancellation.

That GSTIN is still struggling hard to become alive.

Hope, in your case, system behaves well.

Regards

CA Sandesh Mahipal

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