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Amendment In Rules 58, 138C & 142 and insertion of form GST ENR-02 in Jammu and Kashmir Goods and Services Tax Rules, 2017 - SRO 303 - Jammu and Kashmir SGST
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Unique common enrolment number enables multi state transporters with same PAN to obtain a single enrolment restricting GSTIN use. A unique common enrolment number allows transporters with registrations in multiple States or Union Territories under the same PAN to apply via FORM GST ENR-02 using any one GSTIN; upon validation a single enrolment is issued and thereafter the transporter may not use individual GSTINs for Chapter XVI purposes.
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 enables multi state transporters with same PAN to obtain a single enrolment restricting GSTIN use.
A unique common enrolment number allows transporters with registrations in multiple States or Union Territories under the same PAN to apply via FORM GST ENR-02 using any one GSTIN; upon validation a single enrolment is issued and thereafter the transporter may not use individual GSTINs for Chapter XVI purposes.
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