TRAN-1 filing deadline extension under GST rules expands the period for transitional credit declarations. Extension of the time limit for filing the declaration in Form GST TRAN-1 under Rule 117 of the Uttar Pradesh GST Rules, 2017, issued in exercise of powers under the Uttar Pradesh Goods and Services Tax Act, 2017 and on the recommendations of the Council. The order permits submission of the TRAN-1 declaration up to 30 November 2017, thereby enlarging the period available for taxpayers to complete the transitional credit declaration process under the prescribed rule.