Unique common enrolment for multi-state transporters allows single enrolment and restricts use of individual GSTINs; procedural extensions permitted. A unique common enrolment number may be issued to transporters registered in multiple States or Union Territories with the same PAN via FORM GST ENR-02, and once issued those transporters cannot use individual GSTINs for Chapter XVI purposes; FORM GST ENR-02 lists legal name, PAN, registrations and a verification declaration. The Chief Commissioner or an authorised officer may extend the time for recording the final report in Part B of FORM EWB-03 where sufficient cause is shown, and rule 142(5) is amended to include additional statutory sections in its scope.
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 for multi-state transporters allows single enrolment and restricts use of individual GSTINs; procedural extensions permitted.
A unique common enrolment number may be issued to transporters registered in multiple States or Union Territories with the same PAN via FORM GST ENR-02, and once issued those transporters cannot use individual GSTINs for Chapter XVI purposes; FORM GST ENR-02 lists legal name, PAN, registrations and a verification declaration. The Chief Commissioner or an authorised officer may extend the time for recording the final report in Part B of FORM EWB-03 where sufficient cause is shown, and rule 142(5) is amended to include additional statutory sections in its scope.
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