Extension of filing deadline for FORM GST TRAN-1 enables taxpayers to submit revised TRAN-1 declarations within the new timeframe. The Commissioner, invoking rule 120A of the West Bengal GST Rules and the State GST Act, has superseded an earlier order and extended the period for submitting the revised declaration in FORM GST TRAN-1, thereby altering the timeline for taxpayers to furnish corrected TRAN-1 submissions for transitional input tax credit.