Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 28/2018 dated 19th June, 2018 and has further amended the Central Goods and Services Tax Rules, 2017.
Key highlights of the amendment are –
1) A transporter who is registered in more than one State or Union Territory and 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 GSTINs, and upon validation of the details furnished, a unique common enrolment number shall be generated and allotted to the transporter.
Such transporters, who have obtained a unique common enrolment number, shall not be eligible to use any of the GSTINs for the purposes of the E -Way Bill Rules.
2) Proviso has been inserted after Rule 138C to provide that in cases of inspection and verification of goods in transit, the Commissioner or any other officer authorized 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.
3) Form GST ENR-02 shall be inserted after Form GST ENR-01.
For further information please refer the attached document.
Source: Central Board of Indirect Taxes & Customs
