The Central Board of Indirect Taxes and Customs ( CBIC ) has again extended the implementation of Facility of Blocking and Unblocking of E-Way Bill to Novenmber 21st 2019.
The date of applicability of Rule 138E to 21st day of November, 2019 from existing 21st day of August, 2019. Rule 138E provided that if a registered dealer is failed to file GST Return for consecutive two tax periods, there would be Restriction on furnishing of information in PART A of FORM GST EWB 01.
Not only the taxpayers themselves but even the other person would not be able to generate on such taxpayers’ behalf.
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