The Central Board of Indirect Taxes and Customs (“CBIC”) vide Notification No. 28/2018 – Central Tax – dated June 19th, 2018 (“said notification”) has amended the Central Goods and Services Tax Rules , 2017  (“CGST Rules”) in order to provide relaxation to transporters to Generate E – way bill by using an  unique common enrolment number. The said amendment has been carried out by amending rule 58 of the CGST Rules.

            Following table explain the position of law post amendment in the relevant CGST   Rules.


Amendment à Sub rule 1(A) has been inserted to rule 58 of CGST Rules, 2017 which stipulates that;

A transporter who is registered in more than one state having same PAN, for the purpose of Chapter XVI (“E- way rules”)  of CGST Rules  may  apply for an unique common enrolment by submitting details in Form GST ENR – 02 using any of his GSTIN.

 Effect of the amendment 

Via insertion of the said sub rule a relaxation has been provided to transporters registered in multiple states to obtain a single enrolment number from any of their GSTIN for the compliance of E – way bill provisions . Hence, they can generate e-way wide using the unique common enrolment number for any of their GSTIN having same PAN.

However, after obtaining the unique enrolment number they cannot generate e- way bill by using any of their GSTIN.

Procedure for obtaining Unique common enrolment number à The transporter is required to file a FORM GST ENR – 02 through GST Common portal.

Details needs to be furnished in the said form

1.    Legal Name and PAN of the transporter

2.    Following details of registrations having the same PAN

·         GSTIN

·         Trade Name and

·         State/ UT


2 Commissioner or any other officer authorized by him now can provide an extension of 3 days to record the final report of inspection of goods made in transit.

As per rule 138C the proper officer shall recorded online the final report of inspection of goods in transit in Part B of FORM GST EWB-03 within three days of such inspection.

Now the said notification has inserted an proviso to the said rule which states that Commissioner or any other officer authorized by him, where the circumstances so warrant can provide an extension of 3 days for recording the same.

3 A summary of the order shall also be uploaded electronically by officer in FORM GST DRC-07 in case of

  • Detention, seizure and release of goods and conveyances in transit and; 
  • Confiscation of goods or conveyances and levy of penalty

Said notification has amended rule 142(5) of the CGST rules in order to provide    that summary of the order passed under section 129 (“Detention, seizure and release of goods and conveyances in transit”) and section 130 (“Confiscation of goods or conveyances and levy of penalty”) shall also be uploaded electronically in FORM GST DRC-07, specifying therein the amount of tax, interest and penalty payable by the person chargeable with tax.

About GSTExpertise

KMDG Group was founded by Mr. Kapil Mahani, having an experience in Indirect taxation and had worked with Ernst and Young Practice and Mr. Devan Gupta, having an experience in Audit and Business Structuring and had worked with KPMG, PwC and Siemens Limited.

In India KMDG Group is operating in the regions of Delhi, Gurgaon, Noida, Mumbai and Chennai and Internationally in Dubai.

Growth Path of KMDG Group

  • Group has launched the brand com in India, which take care of GST Implementation and Indirect taxation support and taken over the practice which was running from more than 6 years in India
  • Group has inducted Mr. Arun Khetan, Leader for Foreign Trade Policies who is having an experience of more than 20 years
  • Group has launched the separate wing, Svapta Legal, headed by Mr. Jai Tahalani
  • Group has Inducted Mr. Rahul Roy, Leader for International Markets and Government Advisory
  • Group has launched the brand com in Dubai, which take care of VAT implementation support for GCC Countries
  • Group has started with Mumbai practice, Chennai Practise& Jharkhand with Dedicated partners serving the practice from more than 20 years


Head office – 201 Aggarwal Chambers| CD Pitam Pura| New Delhi | Pin Code -110088| Mobile no 9899616182| 01142345755

Mumbai Office : 207, Apollo Complex, RK Singh marg, Parsi Panchayat Cross Road,   Andheri ( E) | Pin Code -400069

Locations : India – Delhi | Gurgaon | Noida |Mumbai | Chennai| Bangalore | Hyderabad UAE

Dubai- 35, Exchange Towers, 15th floor, Business Bay, UAE- Dubai,


We are glad that you preferred to contact us. Please fill our short form and one of our friendly team members will contact you back.