Revocation of cancelled GST registration gets a limited extension, subject to filing returns and clearing dues first. Special procedure is prescribed for registered persons under the Uttar Pradesh Goods and Services Tax Act whose registration was cancelled under section 29(2)(b) or (c) on or before 31 December 2022 and who did not apply for revocation within the time under section 30. Such persons may apply for revocation up to 30 June 2023, subject to furnishing all returns due up to the effective date of cancellation and paying tax, interest, penalty and late fee payable on those returns. No further extension is available.