Extension of time limit for FORM GST TRAN-1 submission: deadline extended permitting late TRAN-1 filings under GST rules. The Commissioner of State Tax, Gujarat, under rule 117 of the Gujarat GST Rules read with the Gujarat GST Act, extended the period for submitting the declaration in FORM GST TRAN-1 to 27 December 2017, issued on the recommendation of the Council and superseding Order No. 07/2017-GST dated 31 October 2017 except as to acts done or omitted before such suppression.