The Central Government vide Notification No. 28/2018 – Central Tax – dated June 19, 2018 hereby amends the Following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
In Rule 58 (i.e Records to be maintained by owner or operator of godown or warehouse and transporters), 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.”
In Rule138C (i.e Inspection and verification of goods), 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.”
In Rule 142 (i.e Notice and order for demand of amounts payable under the Act), 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
