Unique common enrolment number allows multi state transporters to consolidate registrations and mandates exclusive use for e way bill chapter. The amendment allows multi state transporters with the same PAN to obtain a unique common enrolment number via FORM GST ENR-02 and forbids use of individual GSTINs for Chapter XVI once issued; it prescribes the new form's fields. It also authorizes the Commissioner or an authorized officer to extend, for sufficient cause, the time to record the final report in Part B of FORM EWB-03 by up to three days, counted from the midnight of the interception date, and inserts additional references in rule 142 to detention and related provisions.
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Unique common enrolment number allows multi state transporters to consolidate registrations and mandates exclusive use for e way bill chapter.
The amendment allows multi state transporters with the same PAN to obtain a unique common enrolment number via FORM GST ENR-02 and forbids use of individual GSTINs for Chapter XVI once issued; it prescribes the new form's fields. It also authorizes the Commissioner or an authorized officer to extend, for sufficient cause, the time to record the final report in Part B of FORM EWB-03 by up to three days, counted from the midnight of the interception date, and inserts additional references in rule 142 to detention and related provisions.
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