Extension of filing period for Form GST TRAN-1 provides additional time to submit transitional GST declarations. The Commissioner of State Tax, Maharashtra, on the Council's recommendation and exercising powers under the State GST rules and enabling statute, extends the period for submitting the transitional declaration in FORM GST TRAN-1, thereby altering the administrative filing deadline and providing additional time for eligible taxpayers to furnish prescribed transitional information required under the goods and services tax framework.