This order extends the deadline for filing FORM GST TRAN-1 under rule 117 of the CGST Rules, 2017, up to 31 October 2017. Issued on the recommendation of the GST Council, it provides transitional relief to taxpayers migrating credits from the pre-GST regime. The order reflects the government’s intent to ensure that procedural timelines do not result in substantive loss of credit during the initial implementation of GST.