Central Board of Indirect Taxes & Customs (CBIC) has issued an Order No. 04/2018 dated 17th September,2018 to extend the time limit for submitting the declaration in FORM GST TRAN-1 till 31st January, 2019 under Rule 117(1A) of the Central Goods and Service Tax Rules, 2017, in respect of the registered persons who could not submit the declaration by the due date on account of technical difficulties on the common portal and whose cases have been recommended by the Council.