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of <h1>Puducherry GST Sixth Amendment 2018: New Enrolment Number for Transporters, Rule 58 and 138C Updates.</h1> The Puducherry Goods and Services Tax (Sixth Amendment) Rules, 2018, effective from June 19, 2018, introduce amendments to the Puducherry GST Rules, 2017. Key changes include the addition of sub-rule (1A) to Rule 58, allowing transporters registered in multiple states or territories with the same PAN to apply for a unique common enrolment number using FORM GST ENR-02. Rule 138C is amended to allow the Commissioner to extend the time for recording final reports under certain conditions. Rule 142 is updated to include references to sections 129 and 130. FORM GST ENR-02 is introduced for transporters.
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