Extension of filing deadline for GST transitional declaration grants relief to registrants affected by portal technical issues. A time extension for submission of the transitional declaration in FORM GST TRAN-1 is granted until 31st March, 2019 under sub rule (1A) of rule 117 read with section 168, limited to registered persons who could not file by the due date because of technical difficulties on the common portal and whose cases were recommended by the Council; this order supersedes Order No. 4/2018 GST insofar as it provides the extension, without affecting prior actions or omissions.