The Goods and Service Tax Portal ("GST Portal") has enabled a new functionality for GST practitioner to file Form GST REG - 21 on behalf of NRTP/TDS/TCS/OIDAR taxpayer. Therefore now NRTP/TDS/TCS/OIDAR Tax payers can select a GST Practitioner to apply for Revocation Application of registration, in Form GST REG-21, to be filed by them. The taxpayer and GSTP would be able to work on the saved drafts of the application, saved by either of them.
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