Extension of time for FORM GST TRAN-1 submissions granted under applicable GST rules to allow late filing. The Commissioner, under Rule 120A of the Goa Goods and Services Tax Rules, 2017 read with Section 168 of the Goa Goods and Services Tax Act, 2017 and on Council recommendations, extends the period for submitting the declaration in FORM GST TRAN-1 until 31st October, 2017, referencing Order No. 02/2017-GST.