Revocation of cancelled GST registration: filing deadline extended; further extensions available under the proviso on time limits. The notification extends the due date for filing applications for revocation of cancellation of registration to 30th September, 2021 for cases where original due dates fell between 1 March, 2020 and 31 August, 2021, for cancellations under clause (b) or clause (c) of sub section (2) of section 29. The benefit applies irrespective of whether applications are unfiled, pending, rejected, or at appeal, and officers must process applications considering the extended timelines. The circular clarifies how this extension interacts with the proviso to sub section (1) of section 30 and when further discretionary extensions by Revenue officers may be available.