Rule 138E of 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, in respect of any outward movement of goods of a registered person, 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 returns statement in FORM GST CMP 08 for two consecutive tax periods 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 two tax periods;

(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;

(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:

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.

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.

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:- 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.

Amendments History:

1. Rule 138E inserted vide Notification 74/2018 Central Tax dt. 31/10/2018. Subsequently CBIC has notified 21/06/2019 as the commencement date for provisions of CGST Rule 138E, vide CBIC Notification 22/2019 Central Tax dt. 23/04/2019.

2. In clause (a), the text ‘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’ inserted vide Notification 31/2019 Central Tax dt. 28/06/2019.

3. In clause (a), the text ‘returns’ & ‘tax periods’ substituted with the text ‘statement in FORM GST CMP-08’ & ‘quarters’ respectively vide Notification 31/2019 Central Tax dt. 28/06/2019.

4. 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 vide Notification 33/2019 Central Tax dt. 18/07/2019.

5. Clause (c) inserted w.e.f. 11/01/2020, vide Notification 75/2019 Central Tax dt. 26/12/2019,

6. Fourth proviso inserted w.e.f. 20/03/2020 vide Notification 79/2020 Central Tax dt. 15/10/2020.

7. The text ‘two months’ in Clause (b) substituted with the text ‘two tax periods’ vide Notification 94/2020 Central Tax dt. 22/12/2020.

8. Clause (d) inserted vide Notification 94/2020 Central Tax dt. 22/12/2020.

9. 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’ in CGST Rule 138E vide Notification 15/2021 Central Tax dt. 18/05/2021.

10. Explanation for the purpose of this Chapter inserted (originally inserted after CGST Rule 138D) w.e.f. 01/04/2018 vide Notification 14/2018 Central Tax dt. 23/03/2018.

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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dt. 19/06/2017 (Rule 1 to 26), 10/2017 dt. 28/06/2017 (Rules 27 to 138) and 15/2017 dt. 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 Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.

CBIC Updates (GST)
GST Circulars, Notifications, Press Releases, Orders, etc. issued by the Central Board of Indirect Taxes & Customs (CBIC) in different years, along with Section-wise/ Rule-wise Text of GST Acts/ Rules:
CGST: CGST Act/ Definitions, CGST Rules
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CBIC Circulars (CGST/ IGST/ UTGST): 2021, 2020, 2019, 2018, 2017
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CBIC Orders (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017
CBIC Press Releases: 2020, 2019, 2018, 2017
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