Extension of time to seek revocation of cancelled GST registration: administrative extensions allowed with recorded reasons and possible hearing. The SOP prescribes that where an applicant files for revocation of cancellation beyond 30 days but within 90 days, the proper officer will forward a written or e mail request with grounds to the Joint Commissioner (Executive) for consideration; the Joint Commissioner may grant up to 30 days' extension with reasons recorded or grant a personal hearing before deciding. An analogous procedure applies for the subsequent 30 day extension by the Additional Commissioner Grade 1. The manual procedure operates until an electronic GSTN functionality for FORM GST REG 21 is developed.