GST number suspended

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.

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:
3. "Log on to GST Portal > Services > User Services > View Notices and Orders > Initiate Drop Proceeding"
4. 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

GST number suspension is almost always triggered by non-filing of GSTR-3B for two or more consecutive months (monthly filers) or two consecutive quarters (quarterly filers).

To reactivate:
1. File all pending GSTR-3B returns - once filed, the system auto-drops the suspension proceedings
2. Pay all applicable late fees
3. If suspension was officer-initiated (not system-triggered), submit a written application at the Grievance Redressal Portal with pending returns attached

Critical: from January 2026, registrations with more than 3 years of non-filing face permanent administrative cancellation that cannot be revoked via the standard portal. Act before it reaches that stage.

For the complete revocation process, see this [GST cancellation and revocation guide](taxgarden.in/blog/gst-registration-cancellation-revocation-guide-india).