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Unique common enrolment number for multi-state transporters enables single enrolment and prohibits use of individual GSTINs for specified e-way provisions. A transporter registered in more than one State/UT with the same PAN may obtain a unique common enrolment number by applying in FORM GST ENR-02 using any one GSTIN; upon generation of that unique enrolment number the transporter shall not be eligible to use any of the GSTINs for purposes of Chapter XVI. The amendment inserts FORM GST ENR-02 and allows the Commissioner or an authorised officer, on sufficient cause, to extend the time for recording the final report in Part B of FORM EWB-03 for a further limited period, with counting from midnight of interception date.
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Provisions expressly mentioned in the judgment/order text.
Unique common enrolment number for multi-state transporters enables single enrolment and prohibits use of individual GSTINs for specified e-way provisions.
A transporter registered in more than one State/UT with the same PAN may obtain a unique common enrolment number by applying in FORM GST ENR-02 using any one GSTIN; upon generation of that unique enrolment number the transporter shall not be eligible to use any of the GSTINs for purposes of Chapter XVI. The amendment inserts FORM GST ENR-02 and allows the Commissioner or an authorised officer, on sufficient cause, to extend the time for recording the final report in Part B of FORM EWB-03 for a further limited period, with counting from midnight of interception date.
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