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    <title>West Bengal Goods and Services Tax (Sixth Amendment) Rules, 2018.</title>
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    <description>Establishes a unique common enrolment number for transporters holding registrations in multiple States/UTs under the same PAN, obtainable by applying via FORM GST ENR-02 using any one GSTIN and subject to validation; requires use of that single enrolment for Chapter XVI. Permits the Commissioner or authorised officer to extend the time for recording the final report in Part B of FORM EWB-03 by up to an additional three days, with prescribed counting from midnight of vehicle interception. Inserts FORM GST ENR-02 and updates enforcement cross-references.</description>
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