Circular No.ES/103/2018-19 June 22, 2018
To: Members of the Council
Sub: Notification issued for amending the CGST Rules, 2017
We would like to inform you that CBIC has issued Notification No. 28/2018- Central Tax dated 19th June, 2018 by amending Central Goods and Services Tax Rules, 2017.
These rules be called the Central Goods and Services Tax (Sixth Amendment) Rules, 2018 and they shall come into force on the date of their publication in the Official Gazette.
In the Central Goods and Services Tax Rules, 2017, amendments as as follows:-
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.”;
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 sub-rule (5), after the words and figures “of section 76”, the words and figures “or section 129 or section 130” shall be inserted;
Members may please make a note of the above.