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<h1>Tamil Nadu GST Rules Amended: Unique Enrolment Number for Transporters, Rule 138C Time Extension, New Form GST ENR-02 Introduced.</h1> The Tamil Nadu Goods and Services Tax (Sixth Amendment) Rules, 2018, were enacted under the Tamil Nadu Goods and Services Tax Act, 2017. The amendments include the introduction of a unique common enrolment number for transporters registered in multiple states or union territories under the same PAN, as detailed in new sub-rule 58(1A). Rule 138C allows the extension of time for recording final reports in specific circumstances. Rule 142 is amended to include references to sections 129 and 130. A new form, GST ENR-02, is introduced for transporters to apply for the unique enrolment number.