Unique common enrolment number for multi state transporters consolidates GST registrations under the same PAN for streamlined compliance. Form GST ENR-02 enables transporters with multiple State or UT registrations under the same PAN to apply for a unique common enrolment number. It collects legal name, PAN, and details of each registration (GSTIN, trade name, State/UT), and requires a signed verification by an authorised signatory. The tax office records the enrolment number and date upon processing.
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Provisions expressly mentioned in the judgment/order text.
Unique common enrolment number for multi state transporters consolidates GST registrations under the same PAN for streamlined compliance.
Form GST ENR-02 enables transporters with multiple State or UT registrations under the same PAN to apply for a unique common enrolment number. It collects legal name, PAN, and details of each registration (GSTIN, trade name, State/UT), and requires a signed verification by an authorised signatory. The tax office records the enrolment number and date upon processing.
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