Section 29 of CGST Act, 2017 empowers a proper officer to cancel the registration, including from a retrospective date, of a registered person on account of non-furnishing of returns in FORM GSTR-3B or FORM GSTR-4. Section 30 of the said Act provides an option for such persons to apply for revocation of cancellation of registration within 30 days of cancellation of registration. The Central Board of Indirect Taxes and Customs vide Circular No. 99/18/2019-GST dated 23/04/2019 has clarified the provisions regarding the filing of application for revocation of cancellation ofregistration.Rule 23 of the CGST Rules provides that where theregistration has been cancelled with effect from the date of order of cancellation ofregistration, all returns due till the date of such cancellation are required to be furnishedbefore the application for revocation can be filed. Where the registration has been cancelled with retrospective effect, the commonportal doesnot allow furnishing of returns after the effective date of cancellation. In suchcases it was not possible to file the application for revocation of cancellation of registration.Therefore, a third proviso was added to sub-rule (1) of rule 23 of the said Rules enablingfiling of application for revocation of cancellation of registration, subject to the condition that all returns relating to the period from the effective date of cancellation of registration till thedate of order of revocation of cancellation of registration shall be filed within a period of thirty days from the date of order of such revocation of cancellation of registration.
http://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular-99-18-2019-GST.pdf