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    <title>Sikkim Goods and Services Tax (Sixth Amendment) Rules, 2018</title>
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    <description>A unique common enrolment number may be issued to transporters registered in more than one State or Union Territory with the same PAN upon application in FORM GST ENR-02; once issued that enrolment must be used for the purposes of Chapter XVI instead of the individual GSTINs. The amendment also allows the Commissioner or authorised officer to extend the time for recording the final report in Part B of FORM EWB-03 for a limited further period, with the counting period starting from the midnight of vehicle interception.</description>
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