This order further extends the deadline for filing FORM GST TRAN-1 up to 31 March 2020, again limited to taxpayers who faced technical difficulties on the common portal and whose cases were approved by the GST Council. It supersedes Order No. 01/2019-GST while preserving actions already completed under the earlier order. The extension reflects continued recognition by the government of systemic challenges during GST implementation and aims to ensure that legitimate transitional credits are not lost due to procedural barriers.