Extension of filing deadline for Form GST TRAN 1: deadline extended under rule 120A and section 168. The Commissioner, invoking rule 120A of the Jharkhand GST Rules and the enabling provision of the Jharkhand GST Act, has extended the period for submission of the declaration in Form GST TRAN-1. The administrative order, issued on the Council's recommendation, permits taxpayers to submit Form GST TRAN-1 until 31 October 2017 to facilitate compliance with transitional filing obligations.