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    <title>The Uttar Pradesh Goods and Services Tax (Eighteenth Amendment) Rules, 2018.</title>
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    <description>The amendment allows multi state transporters with the same PAN to obtain a unique common enrolment number via FORM GST ENR-02 and forbids use of individual GSTINs for Chapter XVI once issued; it prescribes the new form&#039;s fields. It also authorizes the Commissioner or an authorized officer to extend, for sufficient cause, the time to record the final report in Part B of FORM EWB-03 by up to three days, counted from the midnight of the interception date, and inserts additional references in rule 142 to detention and related provisions.</description>
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