This order extends the time limit for submitting FORM GST TRAN-1 under rule 117(1A) of the CGST Rules, 2017, up to 31 January 2019, for a specified class of registered persons. The extension applies only to those taxpayers who could not file the declaration by the prescribed due date due to technical difficulties on the common GST portal and whose cases were recommended by the GST Council. The order aims to protect the entitlement of transitional input tax credit for genuine taxpayers affected by system-related issues during GST implementation and ensures that procedural limitations do not result in substantive financial loss.