Unique common enrolment number for transporters enables single validated enrolment across states via FORM GST ENR 02. Transporters registered 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; upon validation the enrolment number is generated and, once obtained, the transporter may not use individual GSTINs for Chapter XVI purposes. The Commissioner or an authorised officer may extend, for sufficient cause, the time for recording the final report in Part B of FORM EWB-03 by up to three days, with the counting period beginning at 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 enables single validated enrolment across states via FORM GST ENR 02.
Transporters registered 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; upon validation the enrolment number is generated and, once obtained, the transporter may not use individual GSTINs for Chapter XVI purposes. The Commissioner or an authorised officer may extend, for sufficient cause, the time for recording the final report in Part B of FORM EWB-03 by up to three days, with the counting period beginning at midnight of the interception date.
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