GST TRAN-2 filing extension under state tax rules extends the transitional statement deadline for prescribed compliance. Extension of the period for furnishing the statement in FORM GST TRAN-2 under the Uttarakhand Goods and Services Tax Rules, 2017. The Commissioner State Tax, acting under rule 117(4)(b)(iii) read with section 168 and on the recommendations of the Council, extended the date for submitting the TRAN-2 statement till 30 June 2018.