Unique common enrolment number for transporters permits single enrollment across states; EWB reporting time may be extended on sufficient cause. A transporter with registrations in multiple States/UTs under the same PAN may apply in FORM GST ENR-02 for a unique common enrolment number using any one GSTIN; once issued, that unique number must be used for Chapter XVI purposes. The Commissioner or an authorized officer may extend, for sufficient cause, the time to record the final report in Part B of FORM EWB-03 for an additional period not exceeding three days, and FORM GST ENR-02 fields and office-use entries are prescribed.
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 permits single enrollment across states; EWB reporting time may be extended on sufficient cause.
A transporter with registrations in multiple States/UTs under the same PAN may apply in FORM GST ENR-02 for a unique common enrolment number using any one GSTIN; once issued, that unique number must be used for Chapter XVI purposes. The Commissioner or an authorized officer may extend, for sufficient cause, the time to record the final report in Part B of FORM EWB-03 for an additional period not exceeding three days, and FORM GST ENR-02 fields and office-use entries are prescribed.
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