Sixth Amendment to CGST Rules – Common Enrolment for Transporters

Notification No.: 28/2018 – Central Tax
Date of Notification: 19th June 2018
Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 164: Power to make rules
• CGST Rules, 2017 (Sixth Amendment Rules, 2018):
  • Rule 58(1A), Rule 138C, Rule 142(5)
  • Insertion of: FORM GST ENR-02
• Integrated GST Act: Not applicable

Summary of Notification

1. Common Enrolment Number for Transporters (Rule 58):
   A transporter registered in multiple States/UTs under the same PAN may now apply for a unique common enrolment number using Form GST ENR-02. Once issued, such transporter shall not use individual GSTINs for compliance under Chapter XVI (e-way bill provisions). This streamlines compliance for multi-State transporters.
2. Extension of Final Report Time in EWB-03 (Rule 138C):
   A proviso was added allowing the Commissioner or authorized officer to extend the time for filing Part B of FORM EWB-03 (final report post vehicle interception) by up to three additional days, upon sufficient cause. The 24-hour or extended 3-day period is counted from midnight of the date of interception.
3. Recovery of Tax under Additional Sections (Rule 142):
   Rule 142(5) was amended to include references to Section 129 (detention/seizure of goods) and Section 130 (confiscation of goods), in addition to Section 76, thereby allowing summary of orders and demand notices under these sections to be included in FORM DRC-07.
4. Insertion of FORM GST ENR-02:
   New Form GST ENR-02 has been introduced for applying for a unique common enrolment number. It captures legal name, PAN, list of GSTINs under the same PAN, and includes a declaration by the authorized signatory.

Source: Notification No.: 28/2018 – Central Tax