Extension of deadline for FORM GST TRAN-2 submissions under rule 117 permits additional time to furnish the required statement. The Commissioner of State Tax, Puducherry, relying on powers under the Puducherry GST Act and rule 117 of the Rules and on the Council's recommendation, has extended the period for furnishing the statement in FORM GST TRAN-2, thereby altering the compliance timeline for taxpayers required to file that statement.