Extension of revocation window: cancelled registrants may apply if they file outstanding returns and pay dues. Registered persons whose registrations were cancelled under specified clauses on or before 31 December 2022 may apply for revocation up to 30 June 2023, provided they first furnish all returns due up to the effective date of cancellation and pay any tax, interest, penalty and late fee due under those returns; no further extension for filing such revocation applications will be available, and those whose appeals were rejected for failure to meet the original time limit are included.