Extension of time for filing FORM GST TRAN-1 under rule 120A permits additional period for transitional declaration submission. The Board, exercising powers under rule 120A read with section 168 of the Central Goods and Services Tax Act, 2017, extends the period for furnishing the declaration in FORM GST TRAN-1, superseding Order No. 08/2017-GST except as to prior actions, and fixes the extended final date for submission as 27th December, 2017.