CBIC's clarification regarding filing of application for revocation of cancellation of registration

CBIC issues clarification regarding filing of application for revocation of cancellation of registration; Explains that, where the registration has been cancelled w.e.f. date of order of cancellation of registration, all returns due till the date are required to be furnished before application for revocation can be filed; Such returns have to be furnished within a period of 30 days from the date of the order of revocation; Further, in cases where the registration has bee...