Revocation of GST registration: application allowed only after furnishing outstanding returns and filing interim returns within thirty days. Persons whose registrations were cancelled for failure to furnish returns are given a one time opportunity to apply for revocation subject to furnishing all returns due up to the date of cancellation and paying amounts shown; returns for the period from the effective date of cancellation to the date of revocation must be filed within thirty days of the revocation order, and where the portal blocks post cancellation filings an application may still be submitted provided those interim returns are completed within thirty days of revocation.