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.
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
Procedure for GST registration ||Section 25 of CGST Act
Interest on Loan for Purchasing Agricutural Land not Allowable U/s 36 (III) of Income Tax…
जीएसटी अपडेट (हिन्दी) पत्रिका ||Date of Pub.:- 14.05.2024 भाग -III ( अप्रैल 2024) Also Subscription…
WHAT IS GST COUNCIL AND ITS FUNCTION? The GST Council is a constitutional body and…
E GST Magazine Hindi or English Also Subscription Option Available For Online Payment Subscription Charges…
"Supreme Court of India: The Honorable Supreme Court has acknowledged that the burden of proving…
महत्वपूर्ण अंतिम तिथि Important Due Dates 10th मार्च 2024 जीएसटीआर-7 में काटे गये और जमा…