Unique common enrolment number for multi-state transporters enables single enrollment and restricts use of other GSTINs. Introduces a mechanism for transporters registered in multiple States with the same PAN to obtain a unique common enrolment number via FORM GST ENR-02 using any one GSTIN, prohibits use of individual GSTINs for Chapter XVI once obtained, permits the Commissioner to extend the period for recording the final report in Part B of FORM EWB-03 for up to three days on sufficient cause, and clarifies that the counting period begins from the midnight of interception; also inserts related rule cross-references and the new form.
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Unique common enrolment number for multi-state transporters enables single enrollment and restricts use of other GSTINs.
Introduces a mechanism for transporters registered in multiple States with the same PAN to obtain a unique common enrolment number via FORM GST ENR-02 using any one GSTIN, prohibits use of individual GSTINs for Chapter XVI once obtained, permits the Commissioner to extend the period for recording the final report in Part B of FORM EWB-03 for up to three days on sufficient cause, and clarifies that the counting period begins from the midnight of interception; also inserts related rule cross-references and the new form.
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