Extension of time for revocation of cancelled GST registration permits late applications if returns are filed and liabilities paid. Extension permits registered persons whose registrations were cancelled under clauses (b) or (c) of section 29 on or before 31 December 2022 and who failed to apply within the statutory period to apply for revocation up to 30 June 2023, provided they file all returns due up to the effective date of cancellation and pay the tax, interest, penalty and late fee shown in those returns; no further extension will be available and those whose appeals were rejected for time bar are included.