Unique common enrolment for multi state transporters allows single enrolment using same PAN; EWB final report time may be extended. A transporter with registrations in multiple States/UTs under the same PAN may apply for a unique common enrolment number via FORM GST ENR-02 using any one GSTIN; once issued, individual GSTINs cannot be used for Chapter XVI. The Commissioner may extend, for sufficient cause, the time to record the final report in Part B of FORM EWB-03 by up to three days, with the initial and extended periods counted from midnight of the interception date.
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 using same PAN; EWB final report time may be extended.
A transporter with registrations in multiple States/UTs under the same PAN may apply for a unique common enrolment number via FORM GST ENR-02 using any one GSTIN; once issued, individual GSTINs cannot be used for Chapter XVI. The Commissioner may extend, for sufficient cause, the time to record the final report in Part B of FORM EWB-03 by up to three days, with the initial and extended periods counted from midnight of the interception date.
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