Revocation of cancelled GST registration allowed if outstanding returns filed and intervening period returns submitted within a limited statutory period Clarifies procedure for applying for revocation of cancellation of registration where cancellation arose for non furnishing of returns: when cancelled from the order date, all returns due up to that date must be furnished and amounts paid before filing the revocation application, and returns for the interim period between cancellation and revocation must be filed within thirty days of the revocation order; where cancellation is retrospective and the portal disallows post cancellation returns, a proviso permits application provided all returns from the effective cancellation date to revocation are filed within thirty days of revocation.