Blocking of Eway Bills for non furnishing of GSTR1

Legal Text

Restriction on furnishing of information in PART A of FORM GST EWB-01

138E. 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 in respect of a registered person, whether as a supplier or a recipient, who,—

(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. 2/2019- 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 18C[statement in FORM GST CMP-08 for two consecutive quarters; 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:

(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. 

Conclusions:

Earlier E-Way bill generation was blocked, in case the registered person has not filed his GSTR-3B of two consecutive 2 months [in case of Regular Taxpayer] or FORM GST CMP-08 of two consecutive quarters [in case of composition tax payer].

Now as per new provisions, E-way bill generation shall be blocked if GSTR 1s are not filed for any two months or quarters, as the case may be.

This provision will come in force with effect from 11th January 2020.

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Tags : GST, E-WAY Bill