Section 138E(b) in The Central Goods and Services Tax Rules, 2017
(b)being a person other than a person specified in clause (a), has not furnished the returns for a consecutive period of [two tax periods] [Substituted 'two months' by Notification No. G.S.R. 786(E), dated 22.12.2020 (w.e.f. 19.6.2017).]:
