Unique common enrolment number for transporters enables consolidated GST registration and mandates use of ENR-02 for enrolment. A transporter with registrations in multiple States/UTs under the same PAN may apply for a unique common enrolment number via FORM GST ENR-02 using any one GSTIN; once issued, the unique enrolment number must be used for Chapter XVI purposes instead of individual GSTINs. The Commissioner or authorised officer may extend recording time for Part B of FORM EWB-03 by up to three days, counted from midnight of the vehicle interception date, and rule 142(5) is amended to reference seizure-related statutory 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 for transporters enables consolidated GST registration and mandates use of ENR-02 for enrolment.
A transporter with registrations in multiple States/UTs under the same PAN may apply for a unique common enrolment number via FORM GST ENR-02 using any one GSTIN; once issued, the unique enrolment number must be used for Chapter XVI purposes instead of individual GSTINs. The Commissioner or authorised officer may extend recording time for Part B of FORM EWB-03 by up to three days, counted from midnight of the vehicle interception date, and rule 142(5) is amended to reference seizure-related statutory provisions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
