Extension of FORM GST TRAN-1 filing deadline allows additional time for submission under rule 120A. The Commissioner extends the time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A read with section 168 of the Maharashtra Goods and Services Tax Act, on Council recommendations, and supersedes the earlier Order No. 08/2017-MGST while saving things done or omitted before supersession.