Extension of time-limit for filing transitional GST declaration under rule 117 preserves deadline clarity for pending submissions. Extension of the submission period for the transitional declaration in FORM GST TRAN-1 is authorized under rule 117 read with section 168 of the Puducherry GST Act; the Commissioner of State Tax, on council recommendations, extends the time-limit for furnishing FORM GST TRAN-1 and supersedes the earlier September 2017 order, effecting an administrative modification of the filing timetable for pending transitional declarations.