E-WAY BILL – COMMON ENROLMENT FOR REGISTERED TRANSPORTER ACROSS INDIA
One of the requests of the transporters was that they have to be allowed to use one registration number for updation of e-way bills throughout the country. That is, once the e-way bill generated with one of GSTIN of its company, the system should enable to update the Part-B using any of their GSTINs without again updating the transporter number. Hence, the Rule 58 has been amended through Notification No. 28/2018 – Central Tax New Delhi, on 19th June, 2018.
As per the amendment in Rule 58, the transporter who is registered under GST in more than one State or Union Territory with the same Permanent Account Number, he may apply for a unique common enrolment number in E-way bill system by submitting the details in FORM GST ENR-02 using any one of his Goods and Services Tax Identification Numbers.
Upon validation of the details furnished in ENR-02, the system generates a unique common enrolment number and displayed to the transporter. The common enrolment number is valid throughout the country. It is a 15-digit number beginning with 88 followed by Permanent Account Number and the last three digits are system generated.
This common enrolment number can be used by the tax payer in the e-way bill system and use it as Transporter-number in the e-waybill system. Once the transporter has obtained a unique common enrolment number, he cannot use any of the Goods and Services Tax Identification Numbers for the purposes of ewaybill generation or updation of Transporter number in the e-way bills.
The transporter needs to communicate this common enrolment number to his clients for updating as transporter number while generating e-way bills. E-way bill system will allow for 10 days for accepting the old GSTINs and subsequently these GSTINs will be blocked for the transporter number updation.
Points to Remember
1. Registered Transporters, who have GSTIN in multiple states with same PAN, can use the common enrolment process.
2. Once submission of request with all GSTINs of the registered transporter is done, the system generates the common Enrolment number, starting with 88 for this purpose.
3. This enrolment number can be used for the updating the Part-B from any of its branches, throughout the country, without further changing the transporter number.
4. For the common enrolment number, the transporter can create multiple login accounts and share to his/her branches throughout the country for easy updation of the Part-B in the e-way bills.
5. This enrolment number has to be used to generate the e-way bills and updating of the Part-B and the registered transporter numbers, which are GSTINs, are not allowed for generation of e-way bills.
6. This enrolment number has to be communicated to its clients to update this number as transporter number while generating e-way bills