Extension of time for submitting FORM GST TRAN-1 granted, altering the filing deadline for transitional credit declarations. The Commissioner, invoking powers under rule 120A read with section 168 of the Nagaland GST Act and on the GST Council's recommendation, extends the period for submitting the declaration in FORM GST TRAN-1 until 31st October, 2017, thereby altering the filing deadline for transitional credit declarations under the state GST rules.