Date extension for blocking of e-way bill facility

Date extension for blocking of e-way bill facility

A new rule 138E was inserted by the Government vide its notification no 74/2018 dated 31.12.2018 (Restriction on furnishing of information in PART A of FORM GST EWB 01), if;

1. If the GST returns for the last 2 months have not been furnished by the regular dealer or

2. If the GST returns for last 2 quarters have not been furnished by the composition dealer.

In the 35th GST council meeting many major decisions were taken, one of which was extension of the date of blocking of e-way bill issuance from 21.06.2019 to 21.08.2019. The notification No. 25/2019 dated 21.06.2019 has been issued by the government in compliant to this decision.