Chapter - XVI of CGST Rules, 2017
E-WAY RULES
1[RULE138E. Restriction on furnishing of information in PART A of FORM GST EWB-01.- (corresponding section 68)
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 9[in
respect of any outward movement of goods of a registered person, who, — ]
[helldod old[in respect of a registered person, whether as a supplier or a
recipient, who,—]helldod]
(a) being a person paying tax under section 10,
2[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] has not furnished the
3[statement in
FORM GST CMP-08] [helldod old[returns]helldod]
for two consecutive 3[quarters] [helldod
old[tax periods]helldod]; or
(b) being a person other than a person specified in clause (a), has not
furnished the returns for a consecutive period of 7[two
tax periods] [helldod old[two months:] helldod]
5[(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.]
8[(d) being a person, whose registration has been suspended under the provisions of sub-rule (1) or subrule (2) or sub-rule (2A) of rule 21A]
Provided that the Commissioner may 4[on receipt of
an application from a registered person in FORM
GST EWB-05], on sufficient cause being shown and for
reasons to be recorded in writing, by order 4[in
FORM GST EWB-06], 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.
6[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 CMP08,
as the case may be, has not been furnished for the period February, 2020 to
August, 2020.]
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).]
10[Provided also that the said restriction shall not apply during the period from the 1st day of May, 2021 till the 18th day of August, 2021, 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 March, 2021 to May, 2021.]
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1. Inserted vide: Notification No. 74/2018- Central Tax Dated 31/12/2018-[Para 12] [w.e.f. 21.11.2019 vide amended Notification No. 22/2019- Central Tax Dated 23/04/2019]
2.Inserted vide: Notification No.31/2019-Central Tax ,Dt. 28/06/2019-[Para 19].
3.Substituted vide: Notification No.31/2019-Central Tax ,Dt. 28/06/2019-[Para 19].
4.Inserted vide:-Notification No. 33/2019 - Central Tax dt. 18.07.2019[Para 7]
5.Inserted vide: Notification No.75/2019-Central Tax ,Dt. 26/12/2019-[Para 4].(w.e.f 11.01.2020)
6.Inserted vide:-Notification No. 79/2020 - Central Tax dt. 15.10.2020 [w.e.f 20.03.2020]
7.Substituted Vide:- Notification No. 94/2020-Central Tax, Dated 22/12/2020-[Para 11]
8.Inserted Vide:- Notification No. 94/2020-Central Tax, Dated 22/12/2020-[Para 11(b)]
9 Substituted Vide :- Notification No. 15/2021-Cental Tax Dated 18/05/2021 (w.e.f. 18/05/2021)
10.Inserted Vide :- Notification No. 32/2021-Central Tax, dt. 29.08.2021 (w.e.f 01.05.2021)