Extension of time for GST TRAN-1 submission: deadline extended and retroactive commencement applied to validate delayed filings. The Commissioner, exercising powers under rule 117 of the Jammu and Kashmir GST Rules read with section 168 of the Act, extends the period for submitting the FORM GST TRAN-1 declaration to a later deadline and declares the notification to have retrospective commencement, thereby modifying the statutory filing timeline for transitional declarations.