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<h1>Delhi GST Rules Amended: Common Enrolment for Transporters, Revised Appeals, and Extended Reporting Times Effective June 2018.</h1> The Delhi Goods and Services Tax (Sixth Amendment) Rules, 2018, effective from June 19, 2018, introduce several changes to the Delhi GST Rules, 2017. Transporters registered in multiple states can now apply for a unique common enrolment number using FORM GST ENR-02. The amendment also revises the appeal process, allowing aggrieved parties to appeal decisions to higher authorities within specified timeframes. Additionally, the amendment permits the extension of the time for recording final reports in certain circumstances and updates references in rule 142. The changes aim to streamline GST processes and improve administrative efficiency.