Unique common enrolment for transporters enables single enrolment across registrations; procedural e-waybill reporting extensions authorised. A transporter with multiple State/UT registrations under the same PAN may apply for a unique common enrolment number via FORM GST ENR-02 using any one GSTIN; once issued, the transporter shall not use individual GSTINs for Chapter XVI. FORM GST ENR-02 requires legal name, PAN, details of registrations sharing the PAN, and a verification declaration. The Commissioner may, on sufficient cause, extend time for recording the final report in Part B of FORM EWB-03 for a further short period, with the counting of prescribed periods from the midnight of vehicle interception, and related enforcement cross-references have been inserted.
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Unique common enrolment for transporters enables single enrolment across registrations; procedural e-waybill reporting extensions authorised.
A transporter with multiple State/UT registrations under the same PAN may apply for a unique common enrolment number via FORM GST ENR-02 using any one GSTIN; once issued, the transporter shall not use individual GSTINs for Chapter XVI. FORM GST ENR-02 requires legal name, PAN, details of registrations sharing the PAN, and a verification declaration. The Commissioner may, on sufficient cause, extend time for recording the final report in Part B of FORM EWB-03 for a further short period, with the counting of prescribed periods from the midnight of vehicle interception, and related enforcement cross-references have been inserted.
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