Unique common enrolment number for transporters enables single enrolment across states; commissioner may grant brief extensions for e-way bill reporting. A unique common enrolment number may be issued to transporters registered in multiple States/UTs with the same PAN upon application in FORM GST ENR-02 using any one GSTIN; once issued, the unique enrolment must be used for Chapter XVI and the other GSTINs cannot be used for that Chapter. The Commissioner or an authorised officer may, on sufficient cause, grant a short additional extension for recording the final report in Part B of FORM EWB-03, with statutory periods counted from the midnight of vehicle interception.
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 for transporters enables single enrolment across states; commissioner may grant brief extensions for e-way bill reporting.
A unique common enrolment number may be issued to transporters registered in multiple States/UTs with the same PAN upon application in FORM GST ENR-02 using any one GSTIN; once issued, the unique enrolment must be used for Chapter XVI and the other GSTINs cannot be used for that Chapter. The Commissioner or an authorised officer may, on sufficient cause, grant a short additional extension for recording the final report in Part B of FORM EWB-03, with statutory periods counted from the midnight of vehicle interception.
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