Non filing of GST return continuously two month may restrict e-way bill generation w.e.f 21.06.2019

The Government has decided to introduced the provision w.e.f. 21st June 2019 as amended by GST (Amendment) Rules, 2018 – notified vide Notification No 74/2018 – Central tax dated 31st December, 2018 to restrict furnishing information in Part A of Form GST EWB – 01 for certain tax payers which is as under –

• For Composition Dealer (paying tax U/s 10 of CGST Act, 2017) – Non furnishing the return for two consecutive tax periods 

• Being person other than Composition Dealer – Returns for consecutive period of two months

In cases of non-filing of GST Returns for prescribed period, the E-Way bill may not be generated either by Consignor, Consignee, Transporter, e-commerce operator or a courier agency.

For example : 

1. The Composition Dealer tax payer may not filed the return two period i.e, two quarters may not be generated eway bill either by either by Consignor, Consignee, Transporter, e-commerce operator or a courier agency.

2. The normal taxpayer may not filed the return two months i.e, taxpayer may not filed the GSTR3B for Apr 2019 and May 2019 prescribed due date after may not be generated E Way bill  either by Consignor, Consignee, Transporter, e-commerce operator or a courier agency.