Section 138E(a) in The Central Goods and Services Tax Rules, 2017
(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,] [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.] has not furnished the [statement in FORM GST CMP-08] [Substituted 'returns' by Notification No. G.S.R. 457(E), dated 28.6.2019.] for two consecutive [quarters] [Substituted 'tax periods' by Notification No. G.S.R. 457(E), dated 28.6.2019.]; or
