Unique common enrolment number for transporters consolidates multi State GST registrations and restricts use of individual GSTINs. Transporters registered in more than one State or Union Territory with the same PAN may apply for a unique common enrolment number using FORM GST ENR-02 via any one GSTIN; upon validation a unique common enrolment number will be issued and, once issued, the transporter may not use individual GSTINs for Chapter XVI. The Commissioner or authorised officer may extend the time for recording the final report in Part B of FORM EWB-03 by up to three days, counted from midnight of the interception date.
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 consolidates multi State GST registrations and restricts use of individual GSTINs.
Transporters registered in more than one State or Union Territory with the same PAN may apply for a unique common enrolment number using FORM GST ENR-02 via any one GSTIN; upon validation a unique common enrolment number will be issued and, once issued, the transporter may not use individual GSTINs for Chapter XVI. The Commissioner or authorised officer may extend the time for recording the final report in Part B of FORM EWB-03 by up to three days, counted from midnight of the interception date.
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