Unique common enrolment number for multi-state transporters created; application procedure and e waybill reporting time extensions clarified. Transporters registered in multiple States/UTs with the same PAN may obtain a unique common enrolment number by applying in FORM GST ENR-02 using any one GSTIN; validation generates the number, which, once issued, bars use of individual GSTINs for Chapter XVI. The Commissioner may extend the time for recording the final report in Part B of FORM EWB-03 by up to three days for sufficient cause, and the twenty four hour or three day periods run from midnight of the interception date.
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Unique common enrolment number for multi-state transporters created; application procedure and e waybill reporting time extensions clarified.
Transporters registered in multiple States/UTs with the same PAN may obtain a unique common enrolment number by applying in FORM GST ENR-02 using any one GSTIN; validation generates the number, which, once issued, bars use of individual GSTINs for Chapter XVI. The Commissioner may extend the time for recording the final report in Part B of FORM EWB-03 by up to three days for sufficient cause, and the twenty four hour or three day periods run from midnight of the interception date.
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