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    <title>The Jharkhand Goods and Services Tax (Sixth Amendment) Rules, 2018.</title>
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    <description>Transporters registered in multiple States or Union Territories with the same PAN may apply for a unique common enrolment number using FORM GST ENR-02 via any one GSTIN; once issued, the transporter must not use individual GSTINs for Chapter XVI purposes. Amendments permit the Commissioner or authorised officer to extend the time for recording the final report in Part B of FORM EWB-03 for a further short period on sufficient cause, with the statutory period computed from midnight of the interception date, and expand rule scope to include additional enforcement sections.</description>
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