Unique common enrolment number

Unique Common Enrolment Number For Transporters

Unique Common Enrolment Number For Transporters

With introduction of the biggest tax reform ‘Goods and Service Tax’, the concept of eway bill generation was also introduced. E-way bill generation is mandatory in case of a moment of goods of consignment value exceeding INR 50,000/-. Due to its wide implication, the Government, every now and then, has to come up with various relaxations. Generation of e-way bill by the transporter is very tedious job since the transporter are required to login with the respective Goods and Service Tax Identification Number (i.e. GSTIN) in different State to generate the e-way bill. The said task become quite tedious and time consuming for the transporter. In order to relax the same, the Central Government has amended the Central Goods and Service Tax Rules, 2017, vide notification no. 28/2018 – Central Tax dated 19th June, 2018. Vide the said notification, Government has come up with the new concept of unique common enrolment number.

The benefit of the said notification no. 28/2018 – Central Tax dated 19th June, 2018 is available only to those transporters who are registered in more than one State or Union Territory with the same Permanent Account Number (i.e PAN).

Persons Who Can Apply For Unique Common Enrolment Number

A transporter can apply for unique common enrolment number only if the following conditions are satisfied –

  • Transporter is registered in more than one State or Union Territory; and
  • Transporter is registered with the same Permanent Account Number (i.e. PAN).

Procedure For Applying For Unique Common Enrolment Number

A transporter who satisfies above-mentioned conditions has to follow the undermentioned procedure for obtaining unique common enrolment number –

  1. Application for obtaining unique common enrolment number is to be filed in form GST ENR – 02.
  2. Form GST ENR – 02 requires following details –
  • Legal Name;
  • Permanent Account Number (PAN);
  • Details of registration having same PAN as mentioned below –
Sl. No.GSTINTrade NameState / Union Territory

 

  1. Form GST ENR – 02 is to be filed online using common portal. Transporter can use any one Goods and Service Tax Identification Number.
  2. Upon validation of details provided in form GST ENR – 02, unique common enrolment number would be generated and the same would be communicated to the transporter.

It must be noted that on receipt of unique common enrolment number, the transporter shall not be eligible to use any of the Goods and Service Tax Identification Number (i.e. GSTIN) for the purpose of e-way bill. In other words, in case of e-way bill, after receipt of unique common enrolment number, the transporter has to compulsorily use the unique common enrolment number for any e-way bill transaction.

Benefits of Unique Common Enrolment Number

In place of using different Goods and Service tax Identification Number, after obtaining Unique Common Enrolment Number, the transporters can generate e-way bill for customers all over India through a single unique common enrolment number, thereby, saving time and efforts.

Various e-way bill compliances like assignments of e-way bill to other transporters, uploading details of detention of vehicles etc. can be done under single unique common enrolment number thereby facilitating easy e-way bill compliance for transporters.

Post by balaji t

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