Unique common enrolment number for transporters allows single cross State enrolment and bars use of individual GSTINs thereafter. A transporter registered in multiple States/UTs with the same PAN may apply via FORM GST ENR-02 using any one GSTIN to obtain a unique common enrolment number for Chapter XVI; once issued, individual GSTINs cannot be used for that Chapter. The Commissioner may extend up to three days the time to record the final report in Part B of FORM EWB-03, counted from the midnight of vehicle interception, and Rule 142(5) is amended to reference detention and seizure provisions.
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 for transporters allows single cross State enrolment and bars use of individual GSTINs thereafter.
A transporter registered in multiple States/UTs with the same PAN may apply via FORM GST ENR-02 using any one GSTIN to obtain a unique common enrolment number for Chapter XVI; once issued, individual GSTINs cannot be used for that Chapter. The Commissioner may extend up to three days the time to record the final report in Part B of FORM EWB-03, counted from the midnight of vehicle interception, and Rule 142(5) is amended to reference detention and seizure provisions.
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