No Eway Bill If GST Returns Not Filed for 2 Months w.e.f 21st June, 2019

UP GST GPS Tracking

The Central Board of Indirect Taxes & Customs (“CBIC”) vide its Notification No. 22/2019 – Central Tax dated April 23, 2019 which notifies the provisions of Rule 138E i.e. (Restriction on furnishing of information in PART A of FORM GST EWB-01) of the Central Goods and Services Tax Rules, 2018 (“CGST Rules”) with effect from June 21, 2019.

Therefore w.e.f. June 21, 2019 no person whether he is a consignor or consignee or transporter, shall be allowed to furnish information in Part A of the EWB-01 as supplier or recipient if he or she has not filed the return for two consecutive period as per Rule 138E of the CGST Rules 2018


Be the first to comment

Leave a Reply

Your email address will not be published.