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    <title>Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases.</title>
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    <description>Extension of FORM GST TRAN-1 submission is authorised under rule 117(1A) read with section 168 of the Himachal Pradesh GST Act for registered persons who could not file by the due date owing to technical difficulties on the common portal, where the Council has recommended the case; the Commissioner sets the extended deadline as 31st January, 2019 for those recommended cases.</description>
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