The list of changes are here-under:
- In Rule 58, Sub-Rule (1A) has been inserted for 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 GSTINs.
- In Rule 138C, a proviso has been inserted after sub rule (1) that the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for a further period not exceeding three days for recording of the final report in Part B of FORM EWB-03.
- Rule 142, in sub-rule (5), after the words and figures “of section 76”, “section 129” or “section 130” has been inserted.
- Form GST ENR-02 has been introduced for transporters registered in more than one State or Union Territory having the same PAN for obtaining unique common enrolment number.
Click on the link below to see the notification:
https://www.cbic.gov.in/resources//htdocs-cbec/gst/Notification-28-2018-central_tax-English.pdf