Extension of time to apply for revocation of cancellation of registration permits administrative extension subject to recorded reasons and review. The SOP implements the statutory extension mechanism allowing applicants who file for revocation of cancelled GST registration after the ordinary period to request additional time by showing sufficient cause; requests are submitted to the proper officer, forwarded to the Joint/Additional Commissioner for examination and written reasons, who may grant extension or offer a hearing, after which the proper officer processes the revocation application; a similar staged procedure applies for subsequent extension stages and remains until GSTN portal functionality is available.