Extension of time for FORM GST TRAN 1 submission; deadline extended under rule 120A and section 168 for filing. Extension of time is granted for submission of the declaration in FORM GST TRAN 1. The Commissioner, exercising powers under the Central GST rules and Act and on the Council's recommendation, extends the period for furnishing the TRAN 1 declaration as an administrative order revising the filing deadline for the transitional input tax credit declaration.