GST ENR 02 for Multi State Transporters to apply unique common enrolment number
CBIC introduces FORM GST ENR-02 under Rule 58(1A) which is for Application of obtaining unique common enrolment number by transporters registered in more than one State or Union Territory having the same PAN.
Rule 58(1A) of CGST Rules 2017 Inserted by Notification No 28/2018 Central Tax Dated 19.06.2018
“(1A) For the purposes of Chapter XVI of these rules, a 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 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:
Provided that where the said transporter has obtained a unique common enrolment number, he shall not be eligible to use any of the Goods and Services Tax Identification Numbers for the purposes of the said Chapter XVI.”;
“FORM GST ENR-02 [See Rule 58(1A)] Application for obtaining unique common enrolment number [Only for transporters registered in more than one State or Union Territory having the same PAN] | |||
| 1. | (a) Legal name | ||
| (b) PAN | |||
| 2. Details of registrations having the same PAN | |||
| Sl.No | GSTIN | Trade Name | State/UT |
| 3. VerificationI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. | |||
| Place:Date: | SignatureName of Authorised Signatory Designation/Status…………………… Date – .” | ||
| For office use –Enrolment no. – | |||