Unique common enrolment for multi-state transporters introduced; single ENR via PAN application using FORM GST ENR-02. Establishes a unique common enrolment number for transporters holding registrations in multiple States/UTs under the same PAN, obtainable by applying via FORM GST ENR-02 using any one GSTIN and subject to validation; requires use of that single enrolment for Chapter XVI. Permits the Commissioner or authorised officer to extend the time for recording the final report in Part B of FORM EWB-03 by up to an additional three days, with prescribed counting from midnight of vehicle interception. Inserts FORM GST ENR-02 and updates enforcement cross-references.
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Provisions expressly mentioned in the judgment/order text.
Unique common enrolment for multi-state transporters introduced; single ENR via PAN application using FORM GST ENR-02.
Establishes a unique common enrolment number for transporters holding registrations in multiple States/UTs under the same PAN, obtainable by applying via FORM GST ENR-02 using any one GSTIN and subject to validation; requires use of that single enrolment for Chapter XVI. Permits the Commissioner or authorised officer to extend the time for recording the final report in Part B of FORM EWB-03 by up to an additional three days, with prescribed counting from midnight of vehicle interception. Inserts FORM GST ENR-02 and updates enforcement cross-references.
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