Extension of time to apply for revocation of cancelled GST registration: interim procedure lets authorities grant extensions for sufficient cause. Interim procedure: applicants seeking revocation of cancelled registration after 30 days but within 90 days must request extension to the proper officer by letter or e-mail; the proper officer forwards the request to the jurisdictional Zonal Incharge, who may extend the time on sufficient cause with reasons recorded in writing or grant a personal hearing before decision. Acceptance is communicated to the proper officer, who then processes the revocation application; the same steps apply for requests made between 60 and 90 days. Guidelines remain until GST portal functionality is available.