Revocation of cancelled GST registration permits late applications until June 30, 2023 subject to returns filing and payment. Registered persons whose GST registration was cancelled on or before 31 December 2022 and who failed to apply for revocation within the statutory period may apply for revocation up to 30 June 2023 only after furnishing returns due up to the effective date of cancellation and paying tax, interest, penalty and late fee; no further extension of time will be available, and persons whose appeals were rejected for failure to meet the original time limit are included. The notification is deemed effective from 31 March 2023.