Extension of time for revocation of cancelled GST registration allows filing and reconsideration during the extended period. The Circular clarifies that Notification No. 34/2021 extends the due date for filing applications for revocation of cancellation of registration to 30 September 2021 for cases whose original due date fell between 1 March 2020 and 31 August 2021, applies to cancellations under clause (b) or (c), covers unfiled, pending, rejected and appealed matters, and explains interaction with administrative proviso extensions by Additional/Joint Commissioners and Commissioners.