Extension of time for revocation of cancelled GST registration grants an additional period to apply for reinstatement. If the time limit to apply for revocation of a registration cancelled under clauses (b) or (c) of sub section (2) of section 29 fell between 1 March 2020 and 31 August 2021, the period to make such application is extended to 30 September 2021, pursuant to powers under the Goods and Services Tax Act.