Unique common enrolment number for multi state transporters enables single enrolment; limited extension allowed for e way bill final reporting. Multi state transporters with the same PAN may apply for a unique common enrolment number via FORM GST ENR-02 using any one GSTIN; once issued they must not use individual GSTINs for Chapter XVI. The Commissioner or an authorised officer may, for sufficient cause, grant a brief extension for recording the final report in Part B of FORM EWB-03, and the prescribed periods for reporting are counted from the midnight of the vehicle interception date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Unique common enrolment number for multi state transporters enables single enrolment; limited extension allowed for e way bill final reporting.
Multi state transporters with the same PAN may apply for a unique common enrolment number via FORM GST ENR-02 using any one GSTIN; once issued they must not use individual GSTINs for Chapter XVI. The Commissioner or an authorised officer may, for sufficient cause, grant a brief extension for recording the final report in Part B of FORM EWB-03, and the prescribed periods for reporting are counted from the midnight of the vehicle interception date.
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