Unique common enrolment for transporters established; ENR-02 form introduced and e waybill reporting time can be extended. Transporters registered in multiple States or Union Territories with the same PAN may apply for a unique common enrolment number using FORM GST ENR-02 via any one GSTIN; once issued, the transporter must not use individual GSTINs for Chapter XVI purposes. Amendments permit the Commissioner or authorised officer to extend the time for recording the final report in Part B of FORM EWB-03 for a further short period on sufficient cause, with the statutory period computed from midnight of the interception date, and expand rule scope to include additional enforcement sections.
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 for transporters established; ENR-02 form introduced and e waybill reporting time can be extended.
Transporters registered in multiple States or Union Territories with the same PAN may apply for a unique common enrolment number using FORM GST ENR-02 via any one GSTIN; once issued, the transporter must not use individual GSTINs for Chapter XVI purposes. Amendments permit the Commissioner or authorised officer to extend the time for recording the final report in Part B of FORM EWB-03 for a further short period on sufficient cause, with the statutory period computed from midnight of the interception date, and expand rule scope to include additional enforcement sections.
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