Extension of time for EWB final report: Deputy Commissioners may grant short extensions via FORM GST MOV 03. The Excise and Taxation Commissioner authorizes the Deputy Commissioner of State Tax in each district to extend the time for recording the final report in Part B of FORM GST EWB 03 by issuing orders in FORM GST MOV 03, subject to the proviso to the applicable GST rule and limited to a further period not exceeding three days.