Unique common enrolment number for transporters allows single PAN based GST enrolment, restricting use of separate GSTINs. A transporter with registrations in multiple States or Union Territories having the same PAN may apply for a unique common enrolment number via FORM GST ENR-02 using any one GSTIN; after validation the unique enrolment number is issued and thereafter the transporter cannot use individual GSTINs for Chapter XVI. The Commissioner may extend the time to record the final report in Part B of FORM EWB-03 by up to three days, counted from midnight of interception, and rule cross references relating to detention and seizure consequences are expanded. The amendments take effect on publication in the Official Gazette.
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 allows single PAN based GST enrolment, restricting use of separate GSTINs.
A transporter with registrations in multiple States or Union Territories having the same PAN may apply for a unique common enrolment number via FORM GST ENR-02 using any one GSTIN; after validation the unique enrolment number is issued and thereafter the transporter cannot use individual GSTINs for Chapter XVI. The Commissioner may extend the time to record the final report in Part B of FORM EWB-03 by up to three days, counted from midnight of interception, and rule cross references relating to detention and seizure consequences are expanded. The amendments take effect on publication in the Official Gazette.
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 
