The Central Board of Excise and Customs vide Notifications 12/2018 dated March 7, 2018 has extended the date of submission of GST FORM TRAN-2 (A Transition Form for Registered persons under GST but unregistered under old regime, and a dealer or trader who does not have documents evidencing payment of taxes) from December 31, 2017 to March 31, 2018.