Unique common enrolment number enables transporters with multiple registrations to obtain one enrolment and streamline e way bill reporting extensions. The rules allow transporters with multiple State/UT registrations under the same PAN to apply for a Unique Common Enrolment Number via FORM GST ENR-02 using any one GSTIN; upon validation the unique enrolment is issued and, once obtained, the transporter cannot use individual GSTINs for Chapter XVI purposes. The amendment also permits extension of time for recording the final report in Part B of FORM EWB-03 by the commissioner or an authorised officer on sufficient cause, and inserts additional cross-references to enforcement provisions in rule 142(5).
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 enables transporters with multiple registrations to obtain one enrolment and streamline e way bill reporting extensions.
The rules allow transporters with multiple State/UT registrations under the same PAN to apply for a Unique Common Enrolment Number via FORM GST ENR-02 using any one GSTIN; upon validation the unique enrolment is issued and, once obtained, the transporter cannot use individual GSTINs for Chapter XVI purposes. The amendment also permits extension of time for recording the final report in Part B of FORM EWB-03 by the commissioner or an authorised officer on sufficient cause, and inserts additional cross-references to enforcement provisions in rule 142(5).
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
