Extension of filing deadline for FORM GST TRAN-1 under CGST Act provisions, allowing later submission by taxpayers. The Government, invoking rule 117 of the Central Goods and Services Tax Rules read with section 168 of the CGST Act, extended the period for submitting the declaration in FORM GST TRAN-1, thereby modifying the statutory filing deadline for the transitional declaration to permit later submission by taxpayers.