Extension of revocation filing deadline for cancelled GST registrations, permitting pandemic affected applications to be filed by a new final date. The Government extends the time limit for filing applications for revocation of cancellation of GST registration where cancellation occurred under clause (b) or clause (c) of sub section (2) of section 29, so that if the original due date to apply for revocation fell between 1 March 2020 and 31 August 2021, the applicant may file the application up to 30 September 2021; the extension modifies earlier state notifications and is grounded in the statutory powers and GST Council recommendations.