Common enrolment for transporters for e-Way Bills; Seizure / Confiscation orders made available online
Central Govt. notifies CGST (Sixth Amendment) Rules 2018 from date of their publication in Official Gazette; Inter alia allows common enrolment for transporters for purpose of e-Way Bill by amending Rule 58; As per the amendment, transporter registered in more than one State / Union Territory with same PAN may apply for a unique common enrolment number in FORM GST ENR-02 using any one of his GSTINs, and once he obtains such number, he cannot use any of the GSTIN for e-Way Bills; Govt. also allows extension of time by 3 days for submission of final report of inspection of goods (Part B of Form EWB-03) by GST Officer under Rule 138C, on sufficient cause being shown; Further provides for electronic uploading of seizure & confiscation orders (Sections 129 & 130) specifying the amount of tax, interest and penalty payable by person chargeable with tax, in terms of Rule 142(5) : Finance Ministry Notification.
CA Amresh Vashisht
Meerut
