GST: Transporters can now use common enrollment number across multiple states
To help the logistics industry comply with e-way bill requirements with ease, the Finance Ministry has notified new rules for transporters running businesses in multiple States.
The Central Goods and Services Tax (Sixth Amendment) Rules, 2018, which came into effect on June 19, prescribes: “A transporter who is registered in more than one State or Union Territory having the same Permanent Account Number, may apply for a unique common enrolment number by submitting the details in FORM GST ENR-02 using any one of his Goods and Services Tax Identification Numbers, and upon validation of the details furnished, a unique common enrolment number shall be generated and communicated to the said transporter.”
But it comes with a caveat that if the transporter has obtained a unique common enrolment number (UEN), he will not be eligible to use any of the GSTINs.
Transporters are required to submit the final report after the e-way bill is generated.
The report indicates that tax-paid goods have been delivered, and now can be used for verification in the tax assessment of buyers. Under the new rules, transporters will be given extended time not exceeding three days for recording of the final report.
Ease of Compliance
Generation of e-way bills by a transporter registered in multiple States was seen as an arduous task, as the transporter was required to login with the respective GSTINs in various States to generate the bills.
You can find copy of such notifications below.
Source: The Hindu Business Line
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