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    <title>EXTENTION OF FILLING APPLICATION FOR REVOCATION FOR CANCELLATION</title>
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    <description>Extension of time to apply for revocation of cancellation of GST registration applies to cancellations for non filing of returns; it covers applications pending with or rejected by the proper officer and those pending with or rejected by the appellate authority. Further administrative extensions may be granted in tiers by the Additional/Joint Commissioner and the Commissioner depending on how much of the original filing and earlier extension periods had lapsed by the reference date, while no further extension is available where the full extended period had already expired.</description>
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      <description>Extension of time to apply for revocation of cancellation of GST registration applies to cancellations for non filing of returns; it covers applications pending with or rejected by the proper officer and those pending with or rejected by the appellate authority. Further administrative extensions may be granted in tiers by the Additional/Joint Commissioner and the Commissioner depending on how much of the original filing and earlier extension periods had lapsed by the reference date, while no further extension is available where the full extended period had already expired.</description>
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