This order extends the due date for submitting FORM GST TRAN-2 under rule 117(4)(b)(iii) of the CGST Rules, 2017, up to 30 June 2018. The extension was granted on the recommendation of the GST Council to provide relief to registered persons who were transitioning from the pre-GST regime and faced difficulties in filing the required statement within the original timeline. The order aims to ensure that eligible taxpayers are not denied transitional input tax credit due to procedural or technical constraints, thereby supporting a smoother transition into the GST framework.