Unique common enrolment number enables multi state transporters with the same PAN to consolidate GST enrolment and compliance. The amendment allows transporters registered in multiple States/UTs with the same PAN to apply in FORM GST ENR-02 for a unique common enrolment number for Chapter XVI; once issued, that enrolment must be used instead of individual GSTINs. It permits the Commissioner or authorised officer to extend the time to record the final report in Part B of FORM EWB-03 by up to three days, counted from the midnight of the interception date. The amendment prescribes FORM GST ENR-02 content and expands rule 142(5) cross references to include detention and seizure provisions.
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 multi state transporters with the same PAN to consolidate GST enrolment and compliance.
The amendment allows transporters registered in multiple States/UTs with the same PAN to apply in FORM GST ENR-02 for a unique common enrolment number for Chapter XVI; once issued, that enrolment must be used instead of individual GSTINs. It permits the Commissioner or authorised officer to extend the time to record the final report in Part B of FORM EWB-03 by up to three days, counted from the midnight of the interception date. The amendment prescribes FORM GST ENR-02 content and expands rule 142(5) cross references to include detention and seizure provisions.
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