Amendments to Central Goods and Services Tax Rules, 2017

New Rules: Central Goods and Services Tax (Sixth Amendment) Rules, 2018 introduced under section 164. Effective Date: Rules come into force upon publication in the Official Gazette.

Rule 58 Amendment: Transporters with multiple registrations under the same PAN can apply for a unique common enrolment number (FORM GST ENR-02) for Chapter XVI compliance. Rule 138C Amendment: Commissioner empowered to extend final report recording time for Part B of FORM EWB-03 by up to three days under special circumstances.

Rule 142 Update: Sub-rule (5) revised to include sections 129 and 130 in addition to section 76. New Form Introduced: FORM GST ENR-02 for transporter enrolment application in cases of multiple registrations under one PAN.

Notification Details: Principal rules published in the Gazette of India under notification No. 3/2017-Central Tax on June 19, 2017, last amended by notification No. 26/2018-Central Tax on June 13, 2018.