Extension of time limit for filing FORM GST TRAN-1 granted until year-end under rule 117 and enabling Act. The time for submitting the declaration in FORM GST TRAN-1 is extended to 31st December, 2017 under the Sikkim Goods and Services Tax Rules, 2017 read with the Sikkim Goods and Services Tax Act, 2017; the order, issued on Council recommendations, supersedes Order No. 07/2017-GST dated 28th October, 2017 except as to prior actions or omissions.