G.S.R……(E).- In exercise of the powers conferred by section 164 of the Central Goods andServices Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rulesfurther to amend the Central Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Central Goods and Services Tax (Sixth Amendment) Rules, 2018.(2) Save as otherwise provided in these rules, they shall come into force on the date of theirpublication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017, –
(i) in rule 58, after sub-rule (1), the following sub-rule shall be inserted, namely:- “(1A) For the purposes of Chapter XVI of these rules, a transporter who is registered inmore than one State or Union Territory having the same Permanent Account Number, hemay apply for a unique common enrolment number by submitting the details in FORMGST ENR-02 using any one of his Goods and Services Tax Identification Numbers, andupon validation of the details furnished, a unique common enrolment number shall begenerated and communicated to the said transporter:Provided that where the said transporter has obtained a unique common enrolmentnumber, he shall not be eligible to use any of the Goods and Services Tax IdentificationNumbers for the purposes of the said Chapter XVI.”;
(ii) in rule 138C, after sub-rule (1), the following proviso shall be inserted, namely:-“Provided that where the circumstances so warrant, the Commissioner, or any otherofficer authorised by him, may, on sufficient cause being shown, extend the time forrecording of the final report in Part B of FORM EWB-03, for a further period notexceeding three days.Explanation.- The period of twenty four hours or, as the case may be, three days shall becounted from the midnight of the date on which the vehicle was intercepted.”;
(iii) in rule 142, in sub-rule (5), after the words and figures “of section 76”, the words andfigures “or section 129 or section 130” shall be inserted;
(iv) after FORM GST ENR-01, the following FORM shall be inserted, namely:-
“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 samePAN]