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    <title>Revocation of cancellation of registration where registration has been cancelled on or before the 31st day of December, 2022</title>
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    <description>Registered persons whose GST registration was cancelled on or before 31 December 2022 and who failed to apply for revocation within the time under section 30 may apply for revocation up to 31 August 2023 only after furnishing returns due up to the effective cancellation date and paying the tax, interest, penalty and late fee shown in those returns; no further extension is available. This class includes persons whose appeals under section 107 were rejected for failure to meet the time limit in section 30(1).</description>
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      <description>Registered persons whose GST registration was cancelled on or before 31 December 2022 and who failed to apply for revocation within the time under section 30 may apply for revocation up to 31 August 2023 only after furnishing returns due up to the effective cancellation date and paying the tax, interest, penalty and late fee shown in those returns; no further extension is available. This class includes persons whose appeals under section 107 were rejected for failure to meet the time limit in section 30(1).</description>
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