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    <title>Seeks to allow filing an application for revocation of cancellation of R.C. whose registration has been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 on or before the 31st day of December, 2022, and who has failed to apply for revocation of cancellation of such registration within the time period specified in section 30.</title>
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    <description>Permits persons whose GST registration was cancelled under the statutory cancellation clauses and who failed to apply for revocation within the ordinary time limit to apply for revocation by the specified final date, provided they first furnish all returns due up to the effective date of cancellation and pay any tax due under those returns together with interest, penalty and late fee; no further extension is available, and the class includes those whose appeals were rejected for failure to meet the time limit.</description>
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      <title>Seeks to allow filing an application for revocation of cancellation of R.C. whose registration has been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 on or before the 31st day of December, 2022, and who has failed to apply for revocation of cancellation of such registration within the time period specified in section 30.</title>
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      <description>Permits persons whose GST registration was cancelled under the statutory cancellation clauses and who failed to apply for revocation within the ordinary time limit to apply for revocation by the specified final date, provided they first furnish all returns due up to the effective date of cancellation and pay any tax due under those returns together with interest, penalty and late fee; no further extension is available, and the class includes those whose appeals were rejected for failure to meet the time limit.</description>
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