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    <title>The Madhya Pradesh Goods and Services Tax Rules, 2017</title>
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    <description>Transporters registered in more than one State or Union Territory with the same PAN may apply for a unique common enrolment number using FORM GST ENR-02 via any one GSTIN; upon validation a unique common enrolment number will be issued and, once issued, the transporter may not use individual GSTINs for Chapter XVI. The Commissioner or authorised officer may extend the time for recording the final report in Part B of FORM EWB-03 by up to three days, counted from midnight of the interception date.</description>
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