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of <h1>CGST Sixth Amendment 2018: New Common Enrolment for Transporters, Time Extension for FORM EWB-03, Rule 142 Updates.</h1> The Central Goods and Services Tax (Sixth Amendment) Rules, 2018, effective from June 19, 2018, amend the Central Goods and Services Tax Rules, 2017. Key changes include the introduction of a unique common enrolment number for transporters registered in multiple states or union territories under the same PAN, as detailed in FORM GST ENR-02. Additionally, the Commissioner may extend the time for recording the final report in FORM EWB-03 by up to three days. Amendments also include updates to rule 142, referencing sections 76, 129, and 130 of the CGST Act.
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