National Informatics Centre (NIC) has introduced the facility to register and obtain a single enrollment ID for transporters who have multiple GST registrations across India. This facility is now being made available on the e-way bill portal months after amending to rule 58 in June 2018.
Rule 58 lays down an option to those transporters for obtaining a common enrolment ID where they have two or more GSTINs across India. The ID can be obtained by applying in Form ENR-02 giving details of PAN and any of the GSTINs. After submission, a unique 15-digit number is generated, beginning with 88, followed by Permanent Account Number (PAN) and the last three digits are picked by the system at random.
The transporters must inform the enrollment number to their clients who generate only Part-A slip of the e-way bill to assign the transporters. Earlier, GSTIN was declared in the field of transporter number in an e-way bill form. Whereas now, once the enrollment ID is allotted, the transporter cannot state the GSTINs for the transport number. Instead, the common enrollment ID must be declared.
However, NIC will continue to accept the GSTIN as transporter number for an interim period up to 29th December 2018 after which GSTINs cannot be reported as a transporter number. In other words, the registered transport numbers (same as the GSTINs) that were registered through the filing of ENR-01 on the e-way bill portal, will no longer be used in Part-B of the e-way bill after 29th of this month.
This facility will benefit lakhs of transporters across India who want to update vehicle details in Part-B of the e-way bill from any of its branches in India without further changing the transporter number.
Annapoorna, popularly known as Anna, is an aspiring Chartered Accountant with a flair for GST. She spends most of her day Singing hymns to the tune of jee-es-tee! Well, not most of her day, just now and then.