The Central Board of Indirect Taxes and Customs (CBIC) has extended the date from which the non-filers of GST returns would be blocked from generating E-Way Bill.
The Government, in a bid to curb tax fraud, had decided to block the taxpayers from generating an e-way bill by defaulters.
As per Rule 138E, if an assessee, who is a composition dealer has not filed GST returns for two consecutive tax periods, it cannot be generated for making the supply to him. In the case of assesses other than composition.
The Government had decided to develop the bill site in terms of the user interface since its inception.
With the integration of bills with the returns, the department is planning to disallow taxpayers from using the bill site from generating bills when they default in filing of GST Returns for two periods consecutively.
Under the GST regime, persons having a turnover of Rupees Forty lakhs should be registered with the tax department and file returns regularly under the statute.
The new tax regime also introduced a mechanism where the consignment of goods valuing more than rupees fifty thousand would not be possible without a valid E-Way Bill.
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