Revocation of GST registration cancellation made available under a special procedure for specified registered persons subject to compliance conditions. Special procedure is prescribed for revocation of cancellation of GST registration for registered persons whose registration was cancelled under section 29(2)(b) or 29(2)(c) on or before 31 December 2022 and who did not apply for revocation within the time allowed under section 30. Such persons may apply up to 30 June 2023, subject to furnishing all returns due up to the effective date of cancellation and payment of tax, interest, penalty and late fee. No further extension is available.