Central Board of Excise & Customs has issued Notification No.12 /2018- Central Tax dated 7th March, 2018 and has further amended the Central Goods and Services Tax Rules, 2017 to notify that registered persons who are required to submit a statement in FORM GST TRAN 2 for each of the 6 tax periods are required to file the same by 31st March 2018, or within such period as extended by the Commissioner.