On 31st March 2023, the CBIC has issued the Notification in which it has been stated that the time limit for filing the revocation of cancellation of GST registration has been extended for those taxpayers whose GST stands cancelled by 31st December 2022 and they have not been able to file the revocation application within the prescribed time limit. The said relaxation can file the revocation application by 30th June 2023.
To view and download the Notification, click here