Extension of time to apply for revocation of cancellation allows officers to grant limited extensions following procedural requests and review. This SOP operationalises the amended provision permitting staged extensions for filing FORM GST REG-21: applicants who file beyond the initial period must request extension by letter or e mail to the proper officer, who forwards it to the jurisdictional Joint/Additional Commissioner. The Commissioner or Joint/Additional Commissioner may extend time on sufficient cause with reasons recorded, may grant personal hearing if needed, and must communicate grant or rejection via the proper officer; on a grant, the proper officer will process the REG-21 application. The SOP applies until GSTN portal functionality is available.