Revocation of GST registration: applications allowed subject to outstanding returns being filed before or within the prescribed period after revocation. Clarifies procedural conditions for revocation of GST registration cancelled for failure to furnish returns: where cancellation is from the cancellation order date, all returns due up to that date must be filed before applying for revocation; where revocation is ordered, returns for the period between the cancellation order date and the revocation date must be furnished within a prescribed period after revocation; and where cancellation is retrospective and portal restrictions prevent filing, an application may be accepted provided returns for the period from the effective cancellation date to revocation are filed within the prescribed post revocation period.