Extension for revocation applications permits applicants to seek reinstatement upon filing due returns and paying outstanding dues by deadline. Registered persons whose registration was cancelled under clause (b) or (c) of subsection (2) of section 29 and who failed to apply within the statutory period may apply for revocation of cancellation up to the 30th day of June, 2023, only after furnishing returns due up to the effective date of cancellation and paying any tax due under those returns along with applicable interest, penalty and late fee; no further extension is available. The extension also covers those whose appeals under section 107 were rejected for failure to meet the time limit in subsection (1) of section 30.