This order further extends the time limit for filing FORM GST TRAN-1 under rule 117 of the CGST Rules, 2017, up to 27 December 2017, superseding Order No. 07/2017-GST. The extension is based on GST Council recommendations and applies prospectively while safeguarding actions already taken. The order reflects continued administrative support to taxpayers facing transitional challenges in migrating pre-GST credits.