Extension of time to apply for revocation of cancelled GST registration extended to 30 September 2021 with specified extension rules. Notification No. 34/2021-State Tax extends the due date to 30 September 2021 for filing applications to revoke cancellation of GST registration where the original due date fell between 1 March 2020 and 31 August 2021 and where cancellation occurred under clause (b) or clause (c) of sub section (2) of section 29; the extension applies to unfiled, pending, rejected and appealed cases and officers and appellate authorities must consider the notification when processing or deciding such matters.