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Union of India - Section

Section 138E in The Central Goods and Services Tax Rules, 2017

138E. [ Restriction on furnishing of information in PART A of FORM GST EWB-01. [Inserted by Notification No. G.S.R. 1251(E), dated 31.12.2018 (w.e.f. 19.6.2017).]

- 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 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,] [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
(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).]:
(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.] [Inserted by Notification No. G.S.R. 954(E), dated 26.12.2019 (w.e.f. 19.6.2017).]
(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.] [Inserted by Notification No. G.S.R. 786(E), dated 22.12.2020 (w.e.f. 19.6.2017).]
Provided that the Commissioner may, [on receipt of an application from a registered person in FORM GST EWB-05,] [Inserted by Notification No. G.S.R. 513(E), dated 18.7.2019 (w.e.f. 19.6.2017).] on sufficient cause being shown and for reasons to be recorded in writing, by order, [in FORM GST EWB-06] [Inserted by Notification No. G.S.R. 513(E), dated 18.7.2019 (w.e.f. 19.6.2017).] 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.] [Inserted by Notification No. G.S.R. 639(E), dated 15.10.2020 (w.e.f. 19.6.2017).]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).][Form GST EWB-01] [Substituted by Notification No. G.S.R. 204(E), dated 7.3.2018 (w.e.f. 19.6.2017).](See rule 138)E-Way Bill
E-Way Bill No. :
E-Way Bill date :
Generator :
Valid from :
Valid until :
Part-A  
A.1 GSTIN of Supplier  
A.2 Place of Dispatch  
A.3 GSTIN of Recipient  
A.4 Place of Delivery  
A.5 Document Number  
A.6 Document Date  
A.7 Value of Goods  
A.8 HSN Code  
A.9 Reason for Transportation  
Part-B  
B.1 Vehicle Number for Road  
B.2 Transport Document Number/Defence Vehicle No./Temporary Vehicle Registration No. Nepal or Bhutan Vehicle Registration No.  
Notes. - 1. HSN Code in column A.8 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year.