• Transporter registered in more than one state needs to obtain unique common enrolment number by submitting the details in FORM GST ENR-02. Such unique enrollment number shall only be used for generation of E-way bill instead of GSTIN of transporter.
  • Time limit for submission of final report of inspection of goods in transit in Part B of Form GST EWB -03 can be further extended up to 3 days upon approval of the Commissioner.
  • A summary of the order issued under section 129of CGST ACT, 2017(regarding detention, seizure and release of goods and conveyances in transit) and section 130 CGST ACT, 2017 (regarding confiscation of goods or conveyances and levy of penalty) shall be uploaded electronically in FORM GST DRC-07, specifying therein the amount of tax, interest and penalty payable by the person chargeable with tax.

Notification No. 28/2018 – Central Tax dated 19.6.2018

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