Rule 138E of CGST Rules, 2017, provides for the restriction on furnishing of information in PART A of FORM GST EWB-01. As per clause (a) of said rule, no person paying tax u/s 10 or availing the benefit of Notification No.02/2019-Central Tax dated 07.03.2019 (including consignor, consignee or transporter, an e-commerce operator or a courier agency), shall be allowed to furnish the information in PART A of FORM GST EWB-01 unless he furnishes the statement in FORM GST CMP-08.
As per clause (b), the person other than the person specified in clause (a) shall not be allowed to furnish information in PART A of FORM GST EWB-01 if he fails to furnish returns for a consecutive period of two months. However, a registered person may file an application showing sufficient cause for not furnishing the returns and the Commissioner may accept and allow the taxpayer to furnish information in PART A of FORM GST EWB-01 or reject the request of such person.
Clause (c) provides that if a person other than person specified in clause (a) fails to furnish the statement of outward supplies for any two months or quarters, as the case may be, then he shall not be allowed to furnish information in PART A of FORM GST EWB-01.
GSTN has published an update in its ‘News and Updates’ section on 10.10.2020 about clause (b) of rule 138E. It is mentioned that a registered person having Aggregate Annual Turnover (AATO, PAN based) more than 5 Crore shall not be allowed to generate E-way bill after 15.10.2020 if he fails to file GSTR-3B return for two or more tax periods, up to the month of tax period of August, 2020.
It is also mentioned that this step of blocking the taxpayer from generating E-way bill is based on the discussion made by the GST Council in its last meeting. And in order to avail continuous E-Way bill generating facility on E-way bill portal, the taxpayers should file their pending GSTR-3B returns immediately.
It is further mentioned that this update be ignored if:
- the taxpayer is not registered on the EWB portal or
- the taxpayer has already filed your GSTR-3B Return for August, 2020 or
- the taxpayer’s AATO (PAN based) is below Rs 5 Cr.
To read the updates from GSTN – click here.
Queries / Suggestions are welcome @ taxupdate.otu@gmail.com
Share this content: