Revocation of cancelled GST registration requires prior filing of due returns and thirty day compliance window after revocation. Clarification of procedure for revocation of cancellation of GST registration under RoD No. 05/2019 and amendments to rule 23(1): where cancellation resulted from non furnishing of returns, returns due up to the date of cancellation must be furnished and amounts paid before filing for revocation; after revocation, returns for the period from cancellation order date to revocation must be filed within thirty days of the revocation order. For retrospective cancellations, an enabling proviso allows filing for revocation provided returns for the period from effective cancellation date to revocation are furnished within thirty days of revocation.