The Delhi Government has notified the relaxation in Restriction on E-way Bill Issuance till 21st August 2019.
The Government in the public interest amended in the notification No.22/2019-State Tax, dated August 20, 2020.
In the said notification, for the figures, letters and words “21st day of June, 2019” the figures, letters and word “21st day of August, 2019” shall be substituted.
The applicability of Rule 138E was postponed to 21st August, 2019 from the 21 June, 2019.
Rule 138E provided that if a registered dealer 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. This rule is now applicable from the 21st of August, 2019.
The notification shall come into force with effect from the 21 June, 2019.Subscribe Taxscan AdFree to view the Judgment