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    <title>Extension of time limit for application for revocation of cancellation of registration</title>
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    <description>Registered persons whose registration was cancelled under clause (b) or (c) of section 29(2) on or before 31 December 2022, and who failed to apply for revocation within the period specified in section 30, 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 is available, and appeals rejected under section 107 for time-bar are included.</description>
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      <description>Registered persons whose registration was cancelled under clause (b) or (c) of section 29(2) on or before 31 December 2022, and who failed to apply for revocation within the period specified in section 30, 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 is available, and appeals rejected under section 107 for time-bar are included.</description>
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