Extension of time for revocation of cancelled GST registrations grants an extra unified filing deadline for affected applicants. Where registration was cancelled under clause (b) or (c) of the cancellation provision and the time to apply for revocation fell between 1 March 2020 and 31 August 2021, the time limit to make the application is extended until 30 September 2021; the notification is issued under the government's statutory notification power and is deemed effective from 29 August 2021.