G.S.R. 574(E).—In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government  hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:

1.(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 their publication 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  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.”;

(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 other officer authorised  by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three days.

Explanation.- The period of twenty four hours or, as the case may be, three days shall be counted 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 and figures “or Section 129 or Section 130” shall be inserted;

(iv)  after FORM GST ENR-01, the following FORM shall be inserted, namely:


[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. Verification

I hereby solemnly affirm and declare that the information  given hereinabove  is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.


Place :                                                                                                                                                                        Name of Authorised Signatory


Date :


For office use

Enrolment No.                                                                                                                                                                    Date –                         .”

[F. No. 349/58/2017-GST (Pt.)]

Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R 610 (E), dated the 19th  June,  2017  and  last  amended  vide Notification  No.  26/2018-Central Tax,  dated the 13th June,  2018, published vide number G.S.R 549(E), dated the 13th June, 2018.

[Notification No. 28/2018 – Central Tax]

Ministry of Finance

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