Revocation of cancelled GST registration permitted until June 30, conditional on filing returns and payment of outstanding tax and dues. Registered persons whose GST registration was cancelled under clause (b) or (c) on or before 31 December 2022 and who failed to apply for revocation within the statutory period may apply for revocation up to 30 June 2023 only after furnishing all returns due up to the effective date of cancellation and paying any tax, interest, penalty and late fee due; no further extension is available. The class includes persons whose appeals were dismissed for failure to meet the revocation time limit.