CGST Rules Rule 138E — Restriction on furnishing of information in PART A of FORM GST EWB-01

CGST Rules, 2017  ·  Restriction on furnishing of information in PART A of FORM GST EWB-01

CGST Rules 12 Amendments

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Rule 138E of the CGST Rules, 2017 governs Restriction on furnishing of information in PART A of FORM GST EWB-01. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 138E CGST: Restriction on furnishing of information in PART A of FORM — eligibility, conditions, case laws and compliance impact under Indian tax law.

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Amendments 12
Rule 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 EWB-011in respect of any outward movement of goods of a registered person, who, -2
(a)being a person paying tax under section 10 1or 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, 2019,3, has Not furnished the 1statement in FORM GST CMP-08 4 for two consecutive 1quarters5; or1
(b) being a person other than a person specified in clause (a), has Not furnished the returns for a consecutive period of 1two tax periods6:1
(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;7
(d) being a person, whose registration has been suspended under the provisions of sub-rule (1) or sub-rule (2) or sub-rule (2A) of rule 21A:8]
Provided that the Commissioner may, 1on receipt of an application from a registered person in FORM GST EWB-05,9 on sufficient cause being shown and for reasons to be recorded in writing, by order, 1in FORM GST EWB-06 10 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:1
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:1
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:
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 CMP-08 , as the case may be, has Not been furnished for the period February, 2020 to August, 2020.11
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 there turn 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, 2021.12]
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).1in respect of any outward movement of goods of a registered person, who, -2
(a)being a person paying tax under section 10 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, 2019,3, has Not furnished the statement in FORM GST CMP-08 4 for two consecutive quarters5; or
(b)being a person other than a person specified in clause (a), has Not furnished the returns for a consecutive period of two tax periods6:
(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;7
(d)being a person, whose registration has been suspended under the provisions of sub-rule (1) or sub-rule (2) or sub-rule (2A) of rule 21A:8
Provided that the Commissioner may, on receipt of an application from a registered person in FORM GST EWB-05,9 on sufficient cause being shown and for reasons to be recorded in writing, by order, in FORM GST EWB-06 10 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:
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 CMP-08 , as the case may be, has Not been furnished for the period February, 2020 to August, 2020.11
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 there turn 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, 2021.12
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).]

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Amendment History

123456789+3 moreSuperscript numbers in the text mark amended passages — click them to jump here. Click "↑ view in text" to jump back.
1
2019↑ view in text

Inserted (w.e.f. 21.11.2019 vide Notification No. 36/2019-C.T., dated20.08.2019) by Notification No. 74/2018-C.T. , dated 31.12.2018.

2
2021↑ view in text

Substituted vide Notification No.15/2021 - CT dated 18.05.2021 for "in respect of a registered person, whether as a supplier or a recipient, who,-"

3
2019↑ view in text

Inserted vide Notification No. 31/2019 -CT dated 28.06.2019.

4
2019↑ view in text

Substituted vide Notification No.31/2019 - CT dated 28.06.2019 for "returns".

5
2019↑ view in text

Substituted vide Notification No.31/2019 - CT dated 28.06.2019 for "tax periods".

6
2020↑ view in text

Substituted (w.e.f. 22.12.2020) vide Notification No. 94/2020 - CT dated22.12.2020 for "two months".

7
2019↑ view in text

Inserted with effect from 11.01.2020vide Notification No. 75/2019- CT dated 26.12.2019.

8
2020↑ view in text

Inserted vide Notification No 94/2020 -CT dated 22.12.2020.

9
2019↑ view in text

Inserted vide Notification No.33/2019-CT dated 18.07.2019.

10
2019↑ view in text

Inserted vide Notification No. 33/2019-CT dated 18.07.2019.

11
2020↑ view in text

Inserted (w.e.f. 20.03.2020) vide NotificationNo.79/2020-CT dated 15.10.2020.

12
2021↑ view in text

Inserted (w.e.f. 01.05.2021) vide Notification No. 32/2021-CT dated 29.08.2021.

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