Time-limit extension for revocation of cancelled GST registrations protects applicants whose filing deadlines fell during the pandemic period. Where registration has been cancelled under clause (b) or (c) of sub-section (2) of section 29 and the time limit for making an application for revocation under sub-section (1) of section 30 falls during 1 March 2020 to 31 August 2021, the time limit for making such application is extended up to 30 September 2021; the notification is issued under section 168A of the State GST Act read with the Integrated GST Act and is deemed effective from 29 August 2021.