Revocation of registration allowed if pending returns are filed and due tax, interest and penalties are paid within a limited period. Registered persons whose registration was cancelled under clause (b) or (c) of section 29 on or before 31st December, 2022, and who did not seek revocation within the time in section 30, may apply for revocation up to 30th June, 2023 only after furnishing returns due up to the effective cancellation date and paying the tax, interest, penalty and late fee shown therein; no further extension is available. The class includes those whose appeals under section 107 were dismissed for failure to comply with the time limit in section 30(1).