This order extends the time limit for filing FORM GST TRAN-1 under rule 117 of the CGST Rules, 2017, up to 30 November 2017, superseding Order No. 03/2017-GST. The extension is granted on the recommendation of the GST Council to facilitate smooth transition of input tax credit from the pre-GST regime. The order seeks to ensure that eligible taxpayers are not deprived of credit due to procedural constraints during the early stages of GST implementation.