The Central Board of Indirect Taxes and Customs (CBIC) has notified that the persons who failed to file the GST returns properly will not be able to generate the E-way Bills from 21st June 2019.
The notification issued by the Board last day clarified that the restrictions imposed by Rule 138E i.e. restriction on furnishing of information in PART A of FORM GST EWB-01 as inserted vide notification 74/2018-CTR have been made effective w.e.f. 21.06.2019.
As per the said Rule, no E-way bills facility shall be available for a registered person who has not furnished his GST returns for the last two tax periods. The Jurisdictional Commissioner may allow or reject the E-way bill filing facility upon request of such registered person. However, in case any contradictory decision is provided by the Commissioner of State tax / Union territory tax, then such decision shall supersede the decision of Jurisdictional Commissioner.
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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