Issued as the CGST (Sixth Amendment) Rules, 2018, this notification introduces a unique common enrolment number (FORM GST ENR-02) for transporters registered in multiple States under the same PAN. It also allows extension of time for recording vehicle inspection reports (FORM EWB-03) and expands recovery provisions to cover sections 129 and 130. The amendment strengthens e-way bill compliance and recovery mechanisms.