Revocation of registration: one-time opportunity to apply subject to furnishing outstanding returns and payment within prescribed period. The circular grants a one time opportunity under Removal of Difficulty Order No. 05/2019 to apply for revocation of registrations cancelled under section 29(2) after statutory notice, provided applications are filed by 22 July 2019. It clarifies rule 23(1) provisos: if cancellation is from the cancellation order date, all returns up to that date must be filed and paid before filing revocation and returns for the period from cancellation order to revocation must be filed within thirty days of revocation; if cancellation is retrospective, revocation may be applied for subject to filing all returns for the cancelled period within thirty days of revocation.