Non-filing of returns for two consecutive tax periods would be restricted from generating e-way bill w.e.f August 21, 2019

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CBIC vide Notification No. 25/2019-Central Tax dated June 21, 2019, has extended the date from June 21, 2019 to August 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:’t-be-generated-after-August-21-2019-if-return-for-2-consecutive-tax-periods-is-not-filed.pdf