Extension of time for FORM GST TRAN-1 filing granted, deadline extended under rule 117 and statutory authority. Extension of time is granted for submission of the declaration in FORM GST TRAN-1 under rule 117 read with section 168 of the CGST Act, 2017, on the Council's recommendation; the period for submitting FORM GST TRAN-1 is extended and Order No. 07/2017-GST dated 28th October, 2017 is superseded except as to prior actions.