Extension of filing period for FORM GST TRAN 1 permits late submissions until a specified extended deadline under governing rules. The Commissioner of State Tax, invoking rule 117 of the Uttarakhand GST Rules read with section 168 of the Act, orders an extension of the period for submitting declarations in FORM GST TRAN-1, permitting late submissions to the newly specified deadline as an administrative measure to facilitate taxpayer compliance.