Extension of filing period for Form GST TRAN-1: deadline extended under rule 120A to end of October. The Commissioner of State Tax, exercising powers under rule 120A of the Puducherry Goods and Services Tax Rules, 2017 read with section 168 of the Puducherry Goods and Services Tax Act, 2017, on the recommendations of the Council, extends the period for submitting the declaration in Form GST TRAN-1 till 31st October, 2017.