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    <title>If an Assessee deposits all taxes, interest, etc. and complies with other formalities the Proper Officer can open the GST portal to enable the Assessee to file GST returns</title>
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    <description>Application for revocation of GST registration may be processed where the registrant deposits all outstanding tax, interest, late fee and penalty and complies with other formalities; once these conditions are satisfied the proper officer should enable portal access to permit filing of GST returns and further processing of the revocation request under the applicable legal framework.</description>
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