FORM GST ENR-02 for Multi State Transporters to apply unique common enrolment number

CBIC introduces FORM GST ENR-02 under Rule 58(1A) which is for Application of obtaining unique common enrolment number by transporters registered in more than one State or Union Territory having the same PAN.

Other Significant Changes

1. Prescribes common Unique Enrolment number for transporters with registration in more than one state; A transporter having registration in more than one state would have more than one GSTIN as well.

2. Rule 1(A) inserted after Rule 58(1)- Form GST ENR-02 (Application for obtaining unique common enrolment number) inserted in the Rules

3. A transporter who is registered in more than one State having the same PAN, may apply for a unique common enrolment number by submitting the details in FORM GST ENR-02 using any one of his GSTIN, and upon validation of the details furnished, a unique common enrolment number shall be generated and communicated to the said transporter

4. Once a transporter has obtained a unique common enrolment number, he shall not be eligible to use any of the GSTIN for the purposes of E-Way Bill ( Chapter XVI)

5. Time limit to file final report by proper officer inspecting the vehicle increased. Commissioner (or any other officer authorised by him) has the power the extend the period of 3 days for filing of final report by the proper officer by another 3 days.

6. Following proviso inserted after Rule 138C(1)

Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three days.

7. Rule 142(5) amended. Now summary of order passed under Section 129 (Detention/seizure of goods & conveyances in transit) or Section 130 (Confiscation of goods or conveyances and levy of penalty) has to be uploaded in Form GST DRC-07

8. Rule 142 (5) now reads as under

A summary of the order issued under sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 or section 129 or section 130 shall be uploaded electronically in FORM GST DRC-07, specifying therein the amount of tax, interest and penalty payable by the person chargeable with tax.

Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs

Notification No. 28/2018-Central Tax

New Delhi, the 19^th June, 2018

G.S .R. 574(E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

(1) These rules may be called the Central Goods and Services Tax (Sixth Amendment) Rules, 2018.

(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.

2. In the Central Goods and Services Tax Rules, 2017, –

(i) in rule 58, after sub-rule (1), the following sub-rule shall be inserted, namely:-“(1A) For the purposes of Chapter XVI of these rules, a transporter who is registered in more than one State or Union Territory having the same Permanent Account Number, he may apply for a unique common enrolment number by submitting the details in FORM GST ENR-02 using any one of his Goods and Services Tax Identification Numbers, and upon validation of the details furnished, a unique common enrolment number shall be generated and communicated to the said transporter:

Provided that where the said transporter has obtained a unique common enrolment number, he shall not be eligible to use any of the Goods and Services Tax Identification Numbers for the purposes of the said Chapter XVI.”;

(ii) in rule 138C, after sub-rule (1), the following proviso shall be inserted, namely:-“Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three days.

Explanation.- The period of twenty four hours or, as the case may be, three days shall be counted from the midnight of the date on which the vehicle was intercepted.”;

(iii) in rule 142, in sub-rule (5), after the words and figures “of section 76”, the words and figures “or section 129 or section 130” shall be inserted;

(iv) after FORM GST ENR-01, the following FORM shall be inserted, namely:-“FORM GST ENR-02 

[F. No.349/58/2017-GST (Pt.)]

(Dr. Sreeparvathy S.L)

Under Secretary to the Government of India

Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub­section (i) vide notification No. 3/2017-Central Tax, dated the 19^th June, 2017, published vide number G.S.R 610 (E), dated the 19^th June, 2017 and last amended vide notification No. 26/2018-Central Tax, dated the 13^th June, 2018, published vide number G.S.R 549(E), dated the 13^th June, 2018.