Revocation of cancellation of registration allowed subject to filing outstanding returns and payment of tax, interest, penalty and fees. A one-time opportunity is granted to persons whose GST registrations were cancelled on or before the end of 2022 and who failed to apply for revocation within the statutory period to apply for revocation up to the end of June 2023, provided they first furnish all returns up to the effective date of cancellation and pay any tax, interest, penalty and late fee due; no further extension will be permitted.