Extension of filing deadline for FORM GST TRAN-2 granted, providing additional time to furnish the prescribed transitional statement. The Commissioner, under powers conferred by sub clause (iii) of clause (b) of sub rule (4) of rule 117 of the Central Goods and Services Tax Rules, 2017 read with section 168 of the Central Goods and Services Tax Act, 2017, and on the recommendations of the Council, extends the period for furnishing the statement in FORM GST TRAN-2, thereby altering the compliance timeline for the transitional filing obligation.