Unique common enrolment number allows multi-state transporters with the same PAN to use a single enrolment for e-way bill compliance. A unique common enrolment number may be issued to transporters registered in more than one State or Union Territory with the same PAN upon application in FORM GST ENR-02; once issued that enrolment must be used for the purposes of Chapter XVI instead of the individual GSTINs. The amendment also allows the Commissioner or authorised officer to extend the time for recording the final report in Part B of FORM EWB-03 for a limited further period, with the counting period starting from the midnight of vehicle interception.
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 allows multi-state transporters with the same PAN to use a single enrolment for e-way bill compliance.
A unique common enrolment number may be issued to transporters registered in more than one State or Union Territory with the same PAN upon application in FORM GST ENR-02; once issued that enrolment must be used for the purposes of Chapter XVI instead of the individual GSTINs. The amendment also allows the Commissioner or authorised officer to extend the time for recording the final report in Part B of FORM EWB-03 for a limited further period, with the counting period starting from the midnight of vehicle interception.
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