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E-Way bill can-not be generated || GST Rule 138E

Print PDF eBook[GST Number Search] Impact of E Way Bill 2019 – GST Portal Ewaybill Login GST Portal Ewaybill Login :- The Central Board Indirect Taxes issued notification no-22/2019-central tax dated 23rd   April 2019 Notifying 21st June, 2019. if person do not file their GST...

[GST Number Search] Impact of E Way Bill 2019 – GST Portal Ewaybill Login

GST Portal Ewaybill Login :- The Central Board Indirect Taxes issued notification no-22/2019-central tax dated 23rd   April 2019 Notifying 21st June, 2019. if person do not file their GST returns for a continuously period of two months, e-way bill can-not be generated to him.

138E. Restriction on furnishing of information in PART A of FORM GST EWB

01.- 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 EWB01 in respect of a registered person, whether as a supplier or a recipient, who,—

(a) Being a person paying tax under section 10, has not furnished the returns for two consecutive tax periods; or

(b) being a person other than a person specified in clause (a), has not furnished the returns for a consecutive period of two months: Provided that the Commissioner may, on sufficient cause being shown and for reasons to be recorded in writing, by order, allow furnishing of the said information in PART A

 

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]         Government of India

Ministry of Finance

(Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No.22 /2019 – Central Tax

New Delhi, the 23rd April, 2019

G.S.R. ….(E)— In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 21st day of June, 2019, as the date from which the provisions of the Central Goods and Services Tax (Fourteenth) Amendment Rules, 2018 rule 12 of [notification No. 74/2018–Central Tax, dated the 31st December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1251(E), dated the 31st December, 2018], shall come into force.

[F. No. 20/06/16/2018-GST]

(Ruchi Bisht)

       Under Secretary to the Government of India

GST Other Post

Procedure for GST registration ||Section 25 of CGST Act

क्या व्यापारी की टैक्स चोरी पर ट्रांस्पोर्टर की गाड़ी को जब्त किया जा सकता है?||Can the transporter vehicle be seized on the person(trader) tax evasion?

विक्रेता को भुगतान न करने पर रिवर्स करना होगा इनपुट टैक्स|| Reversal of Input Tax Credit if Payment not Made to Supplier

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