CBIC notifies 21 June 2019 as Commencement Date for Provisions of CGST Rule 138E
CBIC has issued Notification 22/2019 Central Tax dt. 23 April 2019 to announce 21 June 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 Notification 74/2018 Central Tax dt. 31 Dec. 2018.
Accordingly, from 21 June 2019, any person who has not furnished the GST return for two consecutive tax periods shall not be allowed to furnish the information in PART A of FORM GST EWB 01 in respect of a registered person, whether as a supplier or a recipient.
G.S.R. (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 hereby appoints the 21st day of June, 2019, as the date from which the provisions of the Central Goods and Services Tax (Fourteenth) Amendment Rules, 2018 rule 12 of [notification No. 74/2018–Central Tax, dated the 31st December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1251(E), dated the 31st December, 2018], shall come into force.