Date of Commencement/ Implementation of Rule 138E of the CGST Rules, 2017 regarding blocking and unblocking of eway bills by taxpayers defaulting in filing of GST returns, for 2 consecutive tax periods, has been further extended by 3 months from 21/08/2019 to 21/11/2019.
Accordingly, now from 21/11/2019, any person who has not furnished the GST return for two consecutive tax periods shall not be allowed shall not be allowed to generate an e-way bill in respect of a registered person, whether as a supplier or a recipient (consignor, consignee, transporter, e-commerce operator, courier agency, etc.).
Earlier also, CBIC has issued Notification 25/2019 Central Tax dt. 21/06/2019 and Notification 22/2019 Central Tax dt. 23/04/2019 to announce 21/08/2019 & 21/06/2019 as the date of commencement/ applicability of provisions of the E-way Bill Rules under CGST Rule 138E relating to “Restriction on furnishing of information in PART A of FORM GST EWB-01” inserted under Central Tax Notification 74/2018 dt. 31/12/2018.
CBIC Central Tax Notification 36/2019 dt. 20/08/2019: Provisions of CGST Rule 138E to be Applicable from 21/11/2019
G.S.R. 583(E).—In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India, Ministry of Finance, Department of Revenue No.22/2019-Central Tax, dated the 23rd April, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 323(E), dated the 23rd April, 2019, namely:—
In the said notification, for the figures, letters and words “21st day of August, 2019” the figures, letters and words “21st day of November, 2019” shall be substituted.
Note : The principal notification No. 22/2019-Central Tax, dated the 23rd April, 2019 was published in the Gazette of India, Extraordinary, vide number G.S.R. 323(E), dated the 23rd April, 2019 and was subsequently amended by notification No. 25/2019-Central Tax, dated the 21st June, 2019, published in the Gazette of India, Extraordinary, vide number G.S.R. 443(E), dated the 21st June, 2019.
CBIC Central Tax Notification 25/2019 dt. 21/06/2019: Provisions of CGST Rule 138E to be Applicable from 21/08/2019
CBIC Central Tax Notification 22/2019 dt. 23/04/2019: Provisions of CGST Rule 138E to be Applicable from 21/06/2019