Extension of filing period for FORM GST REG-26 allows electronic submission until the extended deadline under GST rules. Extension authorized for electronic submission of FORM GST REG-26 until 31 December 2017 under clause (b) of sub-rule (2) of rule 24 of the Odisha GST Rules, 2017 read with section 168 of the Odisha GST Act, 2017; issued by the Commissioner of State Tax on the recommendation of the Council to permit filing within the extended period.