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<h1>West Bengal extends FORM GST TRAN-1 submission deadline to December 31, 2017, u/r 117 and Section 168.</h1> The Government of West Bengal has extended the deadline for submitting the declaration in FORM GST TRAN-1 under rule 117 of the West Bengal Goods and Services Tax Rules, 2017. This extension, recommended by the Council and authorized under section 168 of the West Bengal Goods and Services Tax Act, 2017, supersedes the previous order dated 28th October 2017. The new deadline for submission is set for 31st December 2017. The order is issued by the Commissioner of State Tax, West Bengal.