Businesses whose GST registrations were cancelled for non-filing of returns before December 31 can apply for revocation by June 30 by paying due taxes, interest and penalty. The time limit for making an application for revocation of cancellation of registration has been increased from 30 to 90 days. If taxpayers file the pending GST returns GSTR-10 and GSTR-3B, assessment proceedings initiated by the tax authorities under the GST Act will be deemed to have been withdrawn.