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 August to 21 November 2019, vide CBIC Notification No. 36/2019 Central Tax dt. 20 august 2019.
Accordingly, now from 21 November 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 No. 25/2019 Central Tax dt. 21 June 2019 and Notification No. 22/2019 Central Tax dt. 23 April 2019 to announce 21 august 2019/ 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.
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.