Extension of time to apply for revocation of cancellation requires officer referral, written reasons and personal hearing for late applicants. Extension of time to apply for revocation of cancellation of registration requires the applicant to request the proper officer, who forwards the request to the jurisdictional Joint/Additional Commissioner. The Joint/Additional Commissioner may grant extension on sufficient cause with reasons recorded in writing or offer a personal hearing if not satisfied; decisions are communicated to the proper officer, who then processes the revocation application according to law. The procedure is interim until GSTN portal functionality is developed.