GST WEEKLY UPDATE : 35/2023-24 (DATED : 26.11.2023) By CA Vipul Khandhar

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By Vipul Khandhar

  1. E-Waybill System: Advisory on verification of transporter Id (TRANSIN) in e-Waybills Date: 10-11-2023:

There are 3 categories of transporters in the e-Waybill System. They are:

  1. GST registered Transporters: In this category, the transporter gets registered in the GST Common portal and obtains a GSTIN number.
  2. Enrolled transporters: In this category, there are small transporters who want to do transport business but are not registered in GST Common portal and do not have the GST number. So, the transporter enrols himself in the e-waybill portal based on the PAN and obtains a TRANSIN that looks similar to a GSTIN number. They are called as Enrolled transporters.
  3. Common enrolled transporters: This is the third category of They are normal GST registered transporters having multiple GSTINs across different states. Such transporters move consignments with e-waybills which passes through multiple states. This involves transhipments and updating of transporter Id of the respective state for the e-waybills.

To ease the process of updating transporter Id, a common enrolment facility is provided in the e-waybill system as per Notification No. 28/2018 Dated 19th June 2018– Central Tax. In this, the GST registered transporters can club all their GSTINs and enrol for common enrolment so that they obtain an enrolment number that is similar to GSTIN but starting with 88 followed by the same PAN. For example, a GST Registered transporter may have GSTIN like 29ABCDE1234FX12, 27ABCDE1234FX13 etc. When they get common enrolled, they get a number 88ABCDE1234FX13. Transporters can use this number to update the transporter Id. This facility is provided so that as the goods move from one state to other state the transporter Id can be kept same instead of updating with GSTIN of transporters of their respective states.

After analysis it is observed that some of the ERP, GSP, ASP, SAP and other automated systems are not verifying the transporter Id of all the given types. This is affecting the business of some of the transporters. Some of the ERP/GSP/ASP/SAP systems are verifying only the ‘GST registered Transporters’ using the ‘Get GSTIN details’ API to verify the authenticity of the transporter ID. This API will return the status only for the GST registered transporters. For the enrolled and common enrolled transporters, the API will return as Invalid status. There is another API ‘Get TRANSIN details’ to verify the transporter id under the categories of ‘enrolled and common enrolled transporters.

Hence, it is requested to use the API ‘Get TRANSIN Details’ also, in addition to ‘Get GSTIN details’ API. As ERP system cannot distinguish between registered and enrolled transporter IDs, hence the ERP may be modified to first call the ‘Get GSTIN Details’ to verify the transporter Id and in case the status is invalid then call ‘Get TRANSIN details’ API before finally concluding the status of the transporter Id.

Details of APIs are given below:

Purpose API Description
Verification of Tax Payers Get GSTIN Details

URL : <url>/Master

/Get GSTIN Details

This API is used to verify the GST Registered Taxpayers. For verifying the tax payer, the GSTIN may be passed to the API. The API will return the complete details of the GSTIN. If the GSTIN is not available, then an invalid status is


Verification of Transporters Get GSTIN Details

URL : <url>/Master

/Get GSTIN Details


Get TRANSIN Details

URL : <url>/Master

/Get Transporter Details

This API is used to verify the GST Registered Taxpayers, if he is Transporters. The API will return the complete details of the GSTIN. If the GSTIN is not available, then an invalid status is returned. Hence, the below given API may be called to check if the Id is valid.


This API is used to verify the Enrolled Transporters and Common Enrolled Transporters. This API accepts TRANSIN as input and returns the details of the transporters that are enrolled or common enrolled (having TRANSIN starting with 88). If the TRANSIN details are not returned by this API, then it may be confirmed that trans-id is

not available

Similarly, in e-Waybill Portal, two options to verify the GST taxpayers and transporters are provided under the Search option in the main menu.

  1. Taxpayers: This option returns the details of the taxpayers registered under GST. The status of the enrolled and common enrolled transporters cannot be verified using this option.
  2. Transporters: This options returns the details of the taxpayers registered under GST as well as the status of the enrolled and common enrolled transporters. So, for verifying the transporters, this option may be used instead of the previous one.

2. Notification pertain to biometric-based Aadhaar authentication, taking photograph of the applicant and verification of original copy of documents uploaded with the application of registration: biometric office addresses:






Jurisdiction Offices Address of Facilitation Centre
(1) (2) (3) (4)
1 Ahmedabad

(Division 1 &

Division 2)

Unit 1 to Unit 11 (Ahmedabad)

Unit 12 (Viramgam)

Unit 13 to Unit 23 (Ahmedabad)

Office        of        the       Chief

Commissioner of State Tax, Ground    Floor,    Rajya    Kar Bhavan,       Ashram       Road, Ahmedabad, PIN-380009

2 Gandhinagar

(Division 3)

Unit 24, Gandhinagar

Unit 25, Kalol

Unit 26, Himmatnagar

Unit 27 (Modasa)

Unit 28 (Idar)

Unit 29 (Prantij)

Office    of    the   Collector   of

Electricity Duty, 7th Floor, Block No.18,

Udyog     Bhavan,    Sector-11, Gandhinagar, PIN-382010

3 Mehasana

(Division 4)

Unit 30 (Mehsana)

Unit 31(Visnagar) Unit 32 (Vijapur)

Unit 33 (Kadi)

Unit 36 (Unjha)

Shop no-1,2,3,4, First floor, Jilla

Panchayat Shopping Center, Toran vali mata chowk, Station Road,

Mehsana, PIN-384001

Unit 34 (Palanpur)

Unit 35 (Deesa)

Unit 37 (Sidhhpur)

Unit 38 (Patan)

Topkhana Quarters No. 7 & 8,

Besides    Moti    Bazar    police station,

Palanpur, PIN-385001

4 Vadodara

(Division 5 &

Division 6)

Unit 39 to Unit 45 (Vadodara)


Unit 48 & Unit 49 (Nadiad)

Unit 50 & Unit 51 (Anand)

I Block, 2nd floor,

Kuber        Bhavan,         Kothi Compound, Raopura,

Vadorara, PIN- 390001

Unit 52 (Kapadwanj)
Unit 53 (Petlad)
Unit 54 (Khambhat)
Unit 55 (Bharuch)
Unit 56 (Ankleshwar)
Unit 46 (Godhara)

Unit 47 (Dahod)

Office      of      the      Assistant

Commissioner  of   State   Tax- Unit-46,

Opp. DSP Office, Civil Lines Road, Godhara, PIN-389001

5 Surat

(Division 7 &

Division 8)

Unit 57 to Unit 68 (Surat)

Unit 69 (Vyara)

Unit 72 (Navsari)

Surat    Urban     Development


SUDA   Bhavan,   Vesu-Abhwa Road, Vesu,

Surat, PIN-395007

Unit 70 (Valsad)

Unit 71 (Bilimora)

Unit 73 & Unit 74 (Vapi)

2nd Floor, Taluka Seva Sadan, Opp. Bombay Restaurant, Balitha, NH-48,

Vapi, PIN-396191

6 Bhavnagar

(Division 9)

Unit 75 & Unit 76 (Bhavnagar)

Unit 77 (Botad)

Unit 78 (Mahuva)

Unit 82 (Amreli)

Unit 83 (Savarkundla)

Office        of         the         Joint

Commissioner of State Tax, SRU, F-16, First Floor, Multi Storey Building, Near-Nilam baug Circle,

Bhavnagar, PIN-364001

10 Rajkot

(Division 10)

Unit       79      &      Unit     80

(Surendranagar) Unit 81 (Dhangdhra)

Unit 88 to Unit 90 (Rajkot)

Unit 92 & Unit 93 (Rajkot)

Unit 94 (Gondal)

Unit 95 (Jetpur)

Unit 96 (Dhoraji)

Unit 97 (Upleta)

Industrial Training Institute (ITI-


Behind  B.T.   Savani   Kidney Hospital,

Near Mahila I.T.I., University Road,

Rajkot, PIN- 360005

11 Junagadh

(Division 11)

Unit 84 & Unit 85 (Junagadh)

Unit 86 (Porbandar)

Unit 87 (Veraval)

Unit 98 to Unit 100 (Jamnagar)

Unit 101 (Jam-khambhalia)

Office of CGST,

Fourth Floor, Central Plaza, Madhuram bypass cross road, Junagadh, PIN-362015

12 Gandhidham

(Division 12)

Unit 91 (Morbi)

Unit 102 (Bhuj)

Unit 103 (Gandhidham)

Plot        No-1,2,3,        Sector-

9C, Beside Nimaya Hotel, Opp. Gandhidham Bus Station, Gandhidham, PIN- 370207

 3. AAR & Important Judgements:


     (Applicant – Varachha Co-op. Bank Ltd)

Whether the appellant, having undertaken the construction of their new administrative office, will be eligible for the ITC of following:

  1. Central Air Conditioning Plant (Classified & Grouped under ‘Plant & Machinery’ )
  2. New Locker Cabinet (Classified & Grouped under ‘Locker Cabinets)
  3. Lift (Classified & Grouped under ‘Plant & Machinery’)
  4. Electrical Fittings, such as Cables, Switches, NCB and other Electrical Consumables Materials (Classified & Grouped under Separate Block namely ‘Electrical Fittings)
  5. Roof Solar (Classified & Grouped under ‘Plant & Machinery)
  6. Generator (Classified & Grouped under ‘Plant & Machinery’)
  7. Fire Safety Extinguishers (Classified & Grouped under Plant & Machinery’)
  8. Architect Service Fees (Charged to Profit & Loss Account)
  9. Interior Designing Fees (Charged to Profit & Loss Account)

 Where AAAR held that, ITC is admissible on roof solar plant, except that ITC has not been eligible ITC of GST in view of the provisions of section 17(5)(c) & 17(5)(d) of the CGST Act, 2017.


This publication contains information for general guidance only. It is not intended to address the circumstances of any particular individual or entity. Although the best of endeavour has been made to provide the provisions in a simpler and accurate form, there is no substitute to detailed research with regard to the specific situation of a particular individual or entity. We do not accept any responsibility for loss incurred by any person for acting or refraining to act as a result of any matter in this publication.


( The author is a well known chartered accountant practicing at Ahmedabad )

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