Unique common enrolment number for multi-state transporters enables a single enrollment across registrations, simplifying EWB compliance. A transporter registered in more than one State or Union Territory with the same PAN may apply for a unique common enrolment number using any one GSTIN by submitting FORM GST ENR-02; upon validation the unique common enrolment number shall be generated and, once obtained, the transporter shall not use individual GSTINs for purposes of Chapter XVI. Additionally, time for recording the final report in Part B of FORM EWB-03 may be extended by up to three days by the Commissioner or an authorised officer where sufficient cause is shown.