{"id":197250,"date":"2018-06-20T12:11:03","date_gmt":"2018-06-20T06:41:03","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=197250"},"modified":"2018-07-10T10:44:40","modified_gmt":"2018-07-10T05:14:40","slug":"the-central-goods-and-services-tax-sixth-amendment-rules-2018-notified","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2018\/06\/20\/the-central-goods-and-services-tax-sixth-amendment-rules-2018-notified\/","title":{"rendered":"The Central Goods and Services Tax (Sixth Amendment) Rules, 2018, notified – Norms amended for transporters"},"content":{"rendered":"

G.<\/strong>S<\/strong>.<\/strong>R<\/strong>. 574(E).<\/strong>\u2014In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government \u00a0hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:<\/p>\n

1.(1) \u00a0These rules may be called the Central Goods and Services Tax (Sixth Amendment) Rules, 2018.<\/p>\n

(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.<\/p>\n

2.In the Central Goods and Services Tax Rules, 2017, –<\/p>\n

(i)\u00a0 in Rule 58, after sub-rule (1), the following sub-rule shall be inserted, namely:<\/p>\n

\u201c(1A) For the purposes \u00a0of Chapter XVI of these rules, a transporter \u00a0who is registered \u00a0in more than one State or Union Territory having the same Permanent Account Number, he may apply for a unique common enrolment \u00a0number \u00a0by submitting \u00a0the details \u00a0in FORM \u00a0GST ENR-02 \u00a0<\/strong>using\u00a0 any one\u00a0 of his Goods \u00a0and Services \u00a0Tax \u00a0Identification \u00a0Numbers, \u00a0and \u00a0upon \u00a0validation \u00a0of \u00a0the \u00a0details \u00a0furnished, \u00a0a\u00a0 unique common enrolment number shall be generated and communicated to the said transporter:<\/p>\n

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 \u00a0Numbers for the purposes of the said Chapter XVI.\u201d;<\/p>\n

(ii) \u00a0in Rule 138C, after sub-rule (1), the following proviso shall be inserted, namely:<\/p>\n

\u201cProvided that where the circumstances \u00a0so warrant, the Commissioner, \u00a0or any other officer authorised\u00a0 by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03<\/strong>, for a further period not exceeding three days.<\/p>\n

Ex<\/em>p<\/em>l<\/em>anation.- <\/em>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.\u201d;<\/p>\n

(iii) \u00a0in Rule 142, in sub-rule (5), after the words and figures \u201cof Section 76\u201d, the words and figures \u201cor Section 129 or Section 130\u201d shall be inserted;<\/p>\n

(iv) \u00a0after FORM GST ENR-01, <\/strong>the following FORM shall be inserted, namely:<\/p>\n

\u201c<\/strong>F<\/strong>O<\/strong>R<\/strong>M GST ENR-02<\/strong><\/p>\n

[<\/em>S<\/em>e<\/em>e Rule 58(1A)]<\/em><\/p>\n

A<\/strong>p<\/strong>p<\/strong>l<\/strong>i<\/strong>c<\/strong>a<\/strong>t<\/strong>i<\/strong>o<\/strong>n for obtaining unique common enrolment number<\/strong><\/p>\n

[<\/em>O<\/em>nly for transporters registered in more than one State or Union Territory having the same PAN]<\/em><\/p>\n\n\n\n\n
1.<\/td>\n(a) Legal name<\/td>\n<\/td>\n<\/tr>\n
(b) PAN<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2. Details of registrations having the same PAN<\/p>\n\n\n\n\n\n
Sl. No<\/td>\nGSTIN<\/td>\nTrade Name<\/td>\nState\/UT<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

3. Verification<\/p>\n

I hereby solemnly affirm and declare that the information \u00a0given hereinabove \u00a0is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.<\/p>\n

Signature<\/p>\n

Place :\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0 \u00a0\u00a0 Name of Authorised Signatory<\/p>\n

\u2026.\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

Date :<\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Designation\/Status\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

F<\/u><\/strong>or office use <\/u><\/strong>\u2013<\/u><\/p>\n

Enrolment No.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0 \u00a0 \u00a0 Date –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 .\u201d<\/p>\n

[F. No. 349\/58\/2017-GST (Pt.)]<\/p>\n

N<\/strong>ote : <\/strong>The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide <\/em>notification No. 3\/2017-Central Tax, dated the 19th June, 2017, published vide <\/em>number G.S.R 610 (E), dated the 19th \u00a0June, \u00a02017 \u00a0and \u00a0last \u00a0amended \u00a0vide <\/em>Notification \u00a0No. \u00a026\/2018-Central Tax, \u00a0dated the 13th June, \u00a02018, published vide <\/em>number G.S.R 549(E), dated the 13th June, 2018.<\/p>\n

[Notification\u00a0No. 28\/2018 – Central Tax]<\/p>\n

Ministry of Finance<\/p>\n

\n","protected":false},"excerpt":{"rendered":"

G.S.R. 574(E).\u2014In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), <\/p>\n","protected":false},"author":91,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,4],"tags":[29652],"class_list":["post-197250","post","type-post","status-publish","format-standard","hentry","category-foreign","category-legislationupdates","tag-central-goods-and-services-tax-rules"],"yoast_head":"\nThe Central Goods and Services Tax (Sixth Amendment) Rules, 2018, notified - Norms amended for transporters | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2018\/06\/20\/the-central-goods-and-services-tax-sixth-amendment-rules-2018-notified\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Central Goods and Services Tax (Sixth Amendment) Rules, 2018, notified - 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(1) These rules may be\u2026","rel":"","context":"In "Foreign Legislation"","block_context":{"text":"Foreign Legislation","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/foreign\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":209081,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/01\/31\/central-goods-and-services-tax-amendment-rules-2019-notified-to-amend-central-goods-and-services-tax-rules-2017\/","url_meta":{"origin":197250,"position":1},"title":"Central Goods and Services Tax (Amendment) Rules, 2019 notified to amend CGST Rules, 2017","author":"Bhumika Indulia","date":"January 31, 2019","format":false,"excerpt":"G.S.R. 63(E).\u2014\u00a0In 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\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":196701,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/06\/06\/gst-settlement-of-funds-second-amendment-rules-2018-notified\/","url_meta":{"origin":197250,"position":2},"title":"GST Settlement of Funds (Second Amendment) Rules, 2018 notified","author":"Saba","date":"June 6, 2018","format":false,"excerpt":"G.S.R. 524(E).\u2014In exercise of the powers conferred by Section 53 read with Section 17 of the Central Goods and Services Tax Act, 2017 (12 of 2017), Sections 17 and 18 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and Section 21 of the Union Territory Goods\u2026","rel":"","context":"In "Foreign Legislation"","block_context":{"text":"Foreign Legislation","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/foreign\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":250935,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/08\/delhi-goods-and-services-tax-eleventh-amendment-rules-2020\/","url_meta":{"origin":197250,"position":3},"title":"Delhi Goods and Services Tax (Eleventh Amendment) Rules, 2020","author":"Bhumika Indulia","date":"July 8, 2021","format":false,"excerpt":"The Lt. 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(1)\u00a0 These rules may be called\u2026","rel":"","context":"In "Foreign Legislation"","block_context":{"text":"Foreign Legislation","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/foreign\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":247836,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/05\/04\/central-goods-and-services-tax-second-amendment-rules-2021\/","url_meta":{"origin":197250,"position":5},"title":"Central Goods and Services Tax (Second Amendment) Rules, 2021","author":"Bhumika Indulia","date":"May 4, 2021","format":false,"excerpt":"The Government, on the recommendations of the Council, makes the Central Goods and Services Tax (Second Amendment) Rules, 2021 in order to amend the Central Goods and Services Tax Rules, 2017. 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