Implementation of Rule 138E restricting non-filers of returns to generate E-Way Bill deferred till Nov 21, 2019

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CBIC vide Notification No. 36/2019-Central Tax dated August 20, 2019, has extended the date by 3 months from August 21, 2019 to November 21, 2019 from which no person whether 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 periods as per Rule 138E of the CGST Rules 2017.

Complete Notification can be accessed at: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-36-central-tax-english-2019.pdf;jsessionid=29645CE6E7BBA93B54E76912E783411A