No E-way bill can be generated if the taxpayer has not filled two consecutive returns w.e.f June 21, 2019

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The CBIC vide its Notification No. 22/2019 – Central Tax dated April 23, 2019 had notified the provisions of Rule 138E i.e. Restriction on furnishing of information in PART A of FORM GST EWB-01 of the CGST Rules 2017, 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 the taxpayer has not filed the return for two consecutive period as per Rule 138E of the CGST Rules 2017.

The complete notification can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2019/04/notfctn-22-central-tax-english-2019.pdf

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