Provisions under Rule 138E of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Restriction on furnishing of information in PART A of FORM GST EWB 01”, are as under:
CGST Rule 138E: Restriction on furnishing of information in PART A of FORM GST EWB 01 (Chapter-XVI: E-way Rules) [rule 138E inserted from 21/06/2019: refer Note 1]
Notwithstanding anything contained in sub-rule (1) of rule 138, no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall 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, who, in respect of any outward movement of goods of a registered person, who– [text substituted from 18/05/2021: refer Note 7]
(a) being a person paying tax under section 10, or availing the benefit of notification of the Government of India, Ministry of Finance, Department of Revenue No. 02/2019– Central Tax (Rate), dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 189, dated the 7th March, 2019 [text inserted from 28/06/2019: refer Note 2(a)], has not furnished the returns statement in FORM GST CMP 08 [text substituted from 28/06/2019: refer Note 2(b)] for two consecutive tax periods quarters [text substituted from 28/06/2019: refer Note 2(b)]; or
(b) being a person other than a person specified in clause (a), has not furnished the returns for a consecutive period of two months two tax periods [text substituted from 22/12/2020: refer Note 6(a)];
(c) being a person other than a person specified in clause (a), has not furnished the statement of outward supplies for any two months or quarters, as the case may be; [clause (c) inserted from 11/01/2020: refer Note 4]
(d) being a person, whose registration has been suspended under the provisions of sub-rule (1) or sub-rule (2) or sub-rule (2A) of rule 21A: [clause (d) inserted from 22/12/2020: refer Note 6(b)]
Provided that the Commissioner may, on receipt of an application from a registered person in FORM GST EWB 05 [text inserted from 18/07/2019: refer Note 3], on sufficient cause being shown and for reasons to be recorded in writing, by order, in FORM GST EWB 06 [text inserted from 18/07/2019: refer Note 3], allow furnishing of the said information in PART A of FORM GST EWB 01, subject to such conditions and restrictions as may be specified by him:
Provided further that no order rejecting the request of such person to furnish the information in PART A of FORM GST EWB 01 under the first proviso shall be passed without affording the said person a reasonable opportunity of being heard:
Provided also that the permission granted or rejected by the Commissioner of State tax or Commissioner of Union territory tax shall be deemed to be granted or, as the case may be, rejected by the Commissioner.
Provided also that the said restriction shall not apply during the period from the 20th day of March, 2020 till the 15th day of October, 2020 in case where the return in FORM GSTR 3B or the statement of outward supplies in FORM GSTR 1 or the statement in FORM GST CMP 08, as the case may be, has not been furnished for the period February, 2020 to August, 2020. [fourth proviso inserted from 20/03/2020: refer Note 5]
Provided also that the said restriction shall not apply during the period from the 1st day of May, 2021 till the 18th day of August, 2021, in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-I or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period March, 2021 to May, 2021. [fifth proviso inserted from 01/05/2021: refer Note 8]
Explanation:- For the purposes of this rule, the expression “Commissioner” shall mean the jurisdictional Commissioner in respect of the persons specified in clauses (a) and (b).
Explanation to Chapter XVI
For the purposes of this Chapter, the expressions ‘transported by railways’, ‘transportation of goods by railways’, ‘transport of goods by rail’ and ‘movement of goods by rail’ does not include cases where leasing of parcel space by Railways takes place. [explanation inserted from 01/04/2018 after Rule 138D/ explanation moved to end of Chapter XVI after Rule 138F: refer Note 9]
Amendments History:
1. Rule 138E inserted vide Notification 74/2018, followed with 22/2019 on commencement date of 21/06/2019.
2. Amendments from 28/06/2019 vide Notification 31/2019:
(a) In clause (a), the text ‘or availing… ….7th March, 2019’ inserted.
(b) In clause (a), the text ‘returns’ & ‘tax periods’ substituted with the text ‘statement in FORM GST CMP-08’ & ‘quarters’ respectively.
3. In First proviso, the text ‘on receipt of an application from a registered person in FORM GST EWB 05’ and ‘in FORM GST EWB 06’ inserted from 18/07/2019 vide Notification 33/2019.
4. Clause (c) inserted from 11/01/2020, vide Notification 75/2019.
5. Fourth proviso inserted from 20/03/2020 vide Notification 79/2020.
6. Amendments from 22/12/2020 vide Notification 94/2020:
(a) The text ‘two months’ in Clause (b) substituted with the text ‘two tax periods’.
(b) Clause (d) inserted.
7. The text ‘in respect of any outward movement of goods of a registered person, who’ substituted for the text ‘in respect of a registered person, whether as a supplier or a recipient, who’ from 18/05/2021 vide Notification 15/2021.
8. Fifth proviso inserted from 01/05/2021 vide Notification 32/2021.
9. Explanation to Chapter XVI was originally inserted from 01/04/2018 after Rule 138D vide Notification 14/2018. In view of subsequent insertion of Rule 138E, the said explanation was initially logically moved to the end of the Chapter XVI, i.e. after Rule 138E. However, later Rule 138F has also been inserted and hence the said explanation now logically stands moved after the end of Rule 138F, i.e. at the end of the Chapter XVI.
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| CGST Rules 2017: Last Updated 30/11/2023 |
| The CGST Rules 2017 along with the prescribed GST Forms were initially notified vide Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website. |
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