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    <title>Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Gujarat Goods and Service Tax Rules 2017 in certain cases.</title>
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    <description>Extension of time for submission of the declaration in Form GST TRAN-1 under rule 117(1A) is granted for registered persons who could not file due to technical difficulties on the common portal, on recommendation of the Council and issued under the statute, and superseding the earlier Order No.01/2019-GST insofar as prior actions or omissions.</description>
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