The introduction of GST in India came in hand-to-hand with E-way Bill. An E-way Bill (EWB) is a crucial document that a Supplier/Transporter is required to generate for the validation of interstate supply or any movement of goods/service valuing Rs. 50,000 or more. In order to ensure proper E-way bill generation, government has introduced heavy penalties and confiscation of goods on non-generation of e-way bills.
However, in order to generate the E-Way Bill for their supply, the supplier/transporter is required to log in on the E- WayBill portal using their GSTIN registered account (of the corresponding state). Now, in the case of transporters who operate in multiple states using different GSTIN under the same PAN, managing multiple E-way Bill accounts can prove to be a cumbersome chore, given the number of supplies they may have to dispatch on a regular basis.
Thus, to proffer some relaxation to the transporters, the Central Government, in an amendment to the Central Goods and Service Tax Rules, 2017, vide GST notification no. 28/2018 – Central Tax dated 19th June 2018, introduced a new concept of Common Enrolment Number.
What is Common Enrolment Number?
Common Enrolment number is a 15-Digit unique number available exclusively for transporters registered in multiple states under a single PAN. The Common Enrolment Number helps transporter to have a centralized system for generating & updating their E-way bills across the nation. Moreover, the transporter is able to use the enrolment number to update Part B of the E-way Bill through any of their branches, without changing the assigned transporter number.
Besides the generation of E-Way Bill, the common enrolment number can also be used to assign an E-Way Bill to another transport, uploading vehicle detention details, etc.
Common Enrolment Number – Application Procedure
In order to apply for a Common Enrolment Number for E- Way Bill generation, a transporter is required to file an application in form GST ENR 02 on the common portal. For the application purpose, the transporter can use any one of his GSTIN numbers. The details required to be filed in form GST ENR 02 consists:
- Legal Name;
- Permanent Account Number (PAN);
- Details of GSTIN registered under same PAN.
Upon validation of details provided in form GST ENR – 02, unique Common Enrolment Number is generated and the same is communicated to the transporter.
Points to be noted
- The Common Enrolment Number replaces the need for GSTIN for the generation of E-way Bill
- Upon the reception of the Common Enrolment Number, the transporter cannot use GSTIN for the E-Way Bill generation. Also, it is mandatory for the transporter to use the same for every E-Way Bill transaction.
- It is transporter’s duty to communicate the Common Enrolment Number to their clients so that the same can be used in place of the transporter number during E- Way Bill generation.
- Once the transporter has received his Common Enrolment Number, his GSTIN shall be available for use on E-Way Bill transaction for a period of 10 days, before it is blocked for any further use.
- The transporter can create multiple login accounts, as per his convenience.
Thus, to conclude it, Common Enrolment Number is a unique number that helps transporter save time and unnecessary hassle to manage multiple transactions, by centralising all their E-Way Bill transactions.
Similar to the Common Enrolment Number, EasyWayBill, an EWB-Ready App from IRIS GST, is designed specially to meet the needs of transporters in India. Powered with EasyWayBill, a transporter can generate E-way Bill, et expiry alerts and bulk-update his E-Way Bills, all on the go.
To know more about it, feel free to connect with us at firstname.lastname@example.org
For the rest, there’s IRIS topaz, a web-based and offline EWB management tool for a seamless Eway Bill journey.