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    <title>Punjab Goods and Services Tax (Tenth Amendment) Rules, 2018</title>
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    <description>A transporter registered in multiple States/UTs with the same PAN may apply via FORM GST ENR-02 using any one GSTIN to obtain a unique common enrolment number for Chapter XVI; once issued, individual GSTINs cannot be used for that Chapter. The Commissioner may extend up to three days the time to record the final report in Part B of FORM EWB-03, counted from the midnight of vehicle interception, and Rule 142(5) is amended to reference detention and seizure provisions.</description>
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