Revocation of registration applications require outstanding returns to be filed on portal before revocation is processed. Applicants seeking revocation of cancellation of registration must, where cancellation is effective from the cancellation order date, furnish all returns due up to that date and pay amounts shown before applying; returns for the period between the cancellation order and the revocation order must be filed within thirty days of the revocation order. If cancellation is retrospective and the portal prevents filing, an application may be filed provided all returns for the period from the effective cancellation date to the revocation order date are furnished within thirty days of the revocation order.