Good News for Transporters _having multiple GST registration can generate E – way bill by using an unique common enrollment ID
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 enrollment 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 enrollment 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 enrollment 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
- Legal Name and PAN of the transporter
- Following details of registrations having the same PAN
- Trade Name and
- State/ UT
Procedure for obtaining Unique common enrolment number à The transporter is required to file a FORM GST ENR – 02 through GST Common portal.
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