Chhattisgarh GST Rules Amended: New Common Enrolment Number for Transporters, Rule 142 Updated with Sections 129 & 130.
The Chhattisgarh Goods and Services Tax (Sixth Amendment) Rules, 2018, issued on June 19, 2018, amends the Chhattisgarh GST Rules, 2017. Key changes include the introduction of a unique common enrolment number for transporters registered in multiple states or union territories with the same PAN, through FORM GST ENR-02. Additionally, provisions allow the extension of time for recording final reports in certain circumstances, and amendments to rule 142 to include references to Sections 129 and 130. The notification is issued by the Commercial Tax Department, Chhattisgarh.