Rule 138E of CGST Rules 2017: Restriction on furnishing of information in PART A of FORM GST EWB 01

Rule 138E of ‘Central Goods and Services Tax (CGST) Rules 2017’: Restriction on furnishing of information in PART A of FORM GST EWB 01

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) 

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,—

(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, has not furnished the statement in FORM GST CMP-08 for two consecutive quarters; 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:

Provided that the Commissioner may, on receipt of an application from a registered person in FORM GST EWB-05, on sufficient cause being shown and for reasons to be recorded in writing, by order, in FORM GST EWB-06, 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.

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).

Amendments History:

1. Rule 138E inserted vide Notification 74/2018 Central Tax dt. 31 Dec. 2018. Subsequently CBIC has notified 21 June 2019 as the commencement date for provisions of CGST Rule 138E, vide CBIC Notification 22/2019 Central Tax dt. 23 April 2019.

2. Clause (a) amended vide Notification No. 31/2019 Central Tax dt. 28 June 2019.

3. First proviso amended vide Notification No. 33/2019-Central Tax dt. 18th July, 2019.


It may be noted that the above information is based on Updated CGST Rules 2017 (amended upto 18 July 2019), as compiled/ shared by CBIC (i.e. as notified/ amended upto 18 July 2019 by the CBIC). However, for detailed/ official information and/or subsequent updates, please refer relevant Notifications. E&OE

Other GST Related Posts:
Central Goods and Services Tax (CGST):
CGST Act/ DefinitionsCGST Rules
CGST NotificationsCGST Circulars
CGST Orders 
Integrated Goods and Services Tax (IGST):
IGST Act/ DefinitionsIGST Rules
IGST NotificationsIGST Circulars
IGST Orders 
Union Territory Goods and Services Tax (UTGST):
UTGST Act/ DefinitionsUTGST Rules
UTGST NotificationsUTGST Circulars
UTGST Orders 

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