Notification No. 28/2018 – Central Tax Explained

Important Keyword: Notification No. 28/2018 – Central Tax, CGST Sixth Amendment, transporter GST rules, e-way bill inspection rules, GST rule 58 amendment, Rule 138C, Rule 142 GST, Section 164 CGST, GST compliance India.

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[F. No.349/58/2017-GST (Pt.)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs

New Delhi, the 19^th June, 2018

Notification No. 28/2018 – Central Tax: Notification issued for amending the CGST Rules, 2017

GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

G.S.R……(E).- In 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:-

• These rules may be called the Central Goods and Services Tax (Sixth Amendment) Rules, 2018.
• Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.

• In the Central Goods and Services Tax Rules, 2017, -
  • in rule 58, 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 rule 138C, 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, 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;

• after FORM GST ENR-01, the following FORM shall be inserted, namely:-

“FORM GST ENR-02

[See Rule 58(1A)]

Application for obtaining unique common enrolment number

[Only for transporters registered in more than one State or Union Territory having the same PAN]

1.	(a) Legal name
	(b) PAN

2. Details of registrations having the same PAN

Sl. No	GSTIN	Trade Name	State/UT

3. Verification

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature

Place:                                                                      

Name of Authorized
Signatory

….……………………

Date:                                                                 Designation/Status……………………

For office use –

Enrolment no. -                                                               Date -                          .”

(Dr. Sree Parvathy S.L)
Under Secretary to the
Government of India

Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide notification No. 3/2017-Central Tax, dated the 19^th June, 2017, published vide number G.S.R 610 (E), dated the 19^th June, 2017 and last amended vide notification No. 26/2018-Central Tax, dated the 13^th June, 2018, published vide number G.S.R 549(E), dated the 13^th June, 2018.

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📚 Frequently Asked Questions (FAQs): Notification No. 28/2018 – Central Tax

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Conclusion

Notification No. 28/2018 – Central Tax introduced the Sixth Amendment to CGST Rules, mainly focusing on transporters, e-way bill procedures, and recovery provisions. These changes simplified compliance for multi-state transporters and strengthened enforcement under GST.

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Download PDF: Notification No. 28/2018 – Central Tax

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More Information: https://taxinformation.cbic.gov.in/

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