Unique common enrolment number for multi-state transporters allows single enrolment and restricts use of individual GSTINs for specified chapter. A unique common enrolment number allows a transporter registered in multiple States/UTs with the same PAN to apply via Form GST ENR-02 using any one GSTIN; upon validation a common enrolment number is generated and, once obtained, the transporter cannot use any individual GSTIN for Chapter XVI. Amendments also permit an extension, for sufficient cause, to record the final report in Part B of FORM GST EWB-03 for up to three days, and require electronic uploading of documents under section 76 or section 129 or section 130.
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 multi-state transporters allows single enrolment and restricts use of individual GSTINs for specified chapter.
A unique common enrolment number allows a transporter registered in multiple States/UTs with the same PAN to apply via Form GST ENR-02 using any one GSTIN; upon validation a common enrolment number is generated and, once obtained, the transporter cannot use any individual GSTIN for Chapter XVI. Amendments also permit an extension, for sufficient cause, to record the final report in Part B of FORM GST EWB-03 for up to three days, and require electronic uploading of documents under section 76 or section 129 or section 130.
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