Extension of Filing Deadline for FORM GST TRAN-1 allows additional time to submit declarations under rule 117. Extension of time is granted for submission of the FORM GST TRAN-1 declaration under rule 117 of the Puducherry Goods and Services Tax Rules, 2017 read with section 168 of the Puducherry Goods and Services Tax Act, 2017, on the Council's recommendation, permitting eligible persons additional time to file TRAN-1 with the State tax administration.