This order extends the time limit for submitting FORM GST TRAN-1 under rule 120A of the CGST Rules, 2017, up to 31 October 2017. Issued on the recommendation of the GST Council, it addresses difficulties faced by taxpayers during the initial phase of GST rollout. The extension helps ensure that eligible transitional credits are not denied due to early system or compliance challenges, thereby supporting fairness and continuity in tax credit migration.