Extension of time for FORM GST TRAN-1 submissions granted for registrants affected by portal technical difficulties. The Commissioner, under rule 117(1A) of the Central GST Rules and the Central Goods and Services Tax Act, on the Council's recommendation, extends the period for submitting declarations in FORM GST TRAN-1 until a specified final date for the class of registered persons who could not file by the due date because of technical difficulties on the common portal and whose cases were recommended by the Council.