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<h1>Revocation of registration allows application subject to furnished returns and officer discretion to revoke or reject.</h1> Rule 23 sets the procedure for revocation of cancellation of registration by allowing the cancelled registrant to apply in FORM GST REG-21 within the prescribed period, provided returns and dues are filed and paid where cancellation arose from non-filing. The Commissioner may extend the period for sufficient cause. The proper officer must either revoke the cancellation by order in FORM GST REG-22 or reject it by order in FORM GST REG-05 after issuing a show cause notice in FORM GST REG-23 and considering the applicant's reply in FORM GST REG-24 within the specified timelines.