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

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