Extension of TRAN-1 filing deadline granted, submission period extended with retrospective effect to facilitate transitional credit filings. The Commissioner, on the recommendations of the Council and exercising powers under rule 120A and section 168 of the Jammu and Kashmir GST framework, extends the period for submitting the declaration in Form GST TRAN-1 until 31 October 2017, and declares the extension to be effective retrospectively from 18 September 2017.