Unique common enrolment number for multi-state transporters introduced alongside extended e-way bill reporting time. Amendment of the Uttarakhand Goods and Services Tax Rules, 2017 introduces a unique common enrolment number for transporters registered in more than one State or Union Territory under the same PAN, to be applied for in FORM GST ENR-02 through any one GSTIN. Once granted, the transporter cannot use any GSTIN for Chapter XVI purposes. The amendment also allows extension of time for recording the final report in Part B of FORM EWB-03 and expands rule 142 by adding references to sections 129 and 130.
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Unique common enrolment number for multi-state transporters introduced alongside extended e-way bill reporting time.
Amendment of the Uttarakhand Goods and Services Tax Rules, 2017 introduces a unique common enrolment number for transporters registered in more than one State or Union Territory under the same PAN, to be applied for in FORM GST ENR-02 through any one GSTIN. Once granted, the transporter cannot use any GSTIN for Chapter XVI purposes. The amendment also allows extension of time for recording the final report in Part B of FORM EWB-03 and expands rule 142 by adding references to sections 129 and 130.
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