Revocation of cancelled GST registration: one-time application allowed, conditional on furnishing outstanding returns within prescribed timeframe. Persons whose registrations were cancelled for non furnishing of returns were given a one time opportunity to apply for revocation under RoD No. 05/2019, subject to provisos in rule 23. Applications are barred unless outstanding returns are furnished and amounts paid; where cancellation is effective from the cancellation order date, returns up to that date must be filed before applying and returns from cancellation to revocation must be furnished within thirty days of the revocation order; for retrospective cancellations the proviso permits applications despite portal restrictions provided returns for the period from effective cancellation to revocation are filed within thirty days of revocation.