Revocation of GST registration: extended limited window to apply subject to filing returns and payment of dues. Registered persons whose GST registration was cancelled on or before 31 December 2022 and who failed to apply for revocation within the time under section 30 may apply for revocation up to 31 August 2023 only after furnishing returns due up to the effective cancellation date and paying the tax, interest, penalty and late fee shown in those returns; no further extension is available. This class includes persons whose appeals under section 107 were rejected for failure to meet the time limit in section 30(1).