Extension of GST TRAN-1 filing deadline granted; submission period extended under rule 120A on Council recommendation. The Commissioner of State Tax, under rule 120A read with section 168 of the Telangana GST Act and on the Council's recommendation, extended the period for submitting the declaration in FORM GST TRAN-1 until 27th December, 2017, effecting a procedural adjustment to the filing timeline for transitioning taxpayers.