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Finance & Law Explained in 2 Minutes

Order-02/2017 — TRAN-1 extension

Reviewed 2026-07-19Robots: noindex,followOfficial law prevails

Order in 2 Minutes

Order-02/2017, dated 18-09-2017, concerns TRAN-1 extension.

Professional treatment

  • Confirm whether the order is spent, historical, superseded or still relevant.
  • Map the order to the enabling section and Rule.
  • Do not use a historical due-date extension for a later tax period.
  • Retain the official PDF and period-specific filing evidence.

Practical example

A taxpayer cites Order-02/2017 only for the period and form expressly covered by the order, and separately confirms the current statutory deadline.

Q&A

Is this a permanent amendment?

Usually not. Many GST orders address a specified difficulty, authority or historical time limit.

Should the page remain indexed?

The instrument page may be indexed as historical legal research, but the current-period workflow must identify that it is spent where applicable.

Source and review trail

Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.

Official starting point
www.gstcouncil.gov.in