Extension of time for FORM GST TRAN-1 granted for registrants unable to file due to common portal technical issues. The Commissioner, exercising powers under the relevant rule and the Act and on the Council's recommendation, extends the period for submitting the declaration in Form GST TRAN-1 until 31 March 2020 for registered persons who could not file by the due date due to technical difficulties on the common portal; the Order supersedes Order No. 01/2019-GST except as to prior actions.