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    <title>The Chhattisgarh Goods and Services Tax (Sixth Amendment) Rules, 2018.</title>
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    <description>The rules allow transporters with multiple State/UT registrations under the same PAN to apply for a Unique Common Enrolment Number via FORM GST ENR-02 using any one GSTIN; upon validation the unique enrolment is issued and, once obtained, the transporter cannot use individual GSTINs for Chapter XVI purposes. The amendment also permits extension of time for recording the final report in Part B of FORM EWB-03 by the commissioner or an authorised officer on sufficient cause, and inserts additional cross-references to enforcement provisions in rule 142(5).</description>
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