Extension of time for revocation of cancellation of registration permits cancelled registrants to apply by June 30 after filing returns. Registered persons whose registration was cancelled under clause (b) or (c) of section 29 on or before 31 December 2022 and who failed to apply for revocation within the time under section 30 may apply for revocation up to 30 June 2023 only after furnishing returns due up to the effective date of cancellation and after payment of tax due under those returns along with any applicable interest, penalty and late fee; no further extension is available.