Extension of time for revocation of cancelled GST registration grants specified taxpayers an additional filing date to apply. Extension of time for filing applications to revoke cancellation of GST registrations where notices were served electronically under section 169(1)(c) or (d). For registrations cancelled under section 29(2)(b) or (c) and where cancellation orders were passed up to the specified cutoff, the thirty day period for filing revocation applications under section 30(1) is to be calculated by reference to the later of the date of service of the cancellation order or the prescribed alternative date, as a removal of difficulties under section 172.