Extension of time limit for revocation of cancelled GST registration allows delegated officers to grant extensions on sufficient cause. Extension of time limit to apply for revocation of cancellation of GST registration is available on sufficient cause being shown and requires reasons recorded in writing. Applicants applying beyond the initial period may request extension by letter or e mail to the proper officer, who forwards the request to the jurisdictional Joint/Additional Commissioner. The Joint/Additional Commissioner may grant the extension after examining grounds or may grant a personal hearing if not satisfied; decisions and reasons are communicated to the proper officer, who then processes the revocation application. The Commissioner may further extend the period.