E-way Bill cannot be generated by tax payer who has not filled returns for two consecutive months

CBIC has issued Notification No. 22 /2019 Central Tax dated 23rd April, 2019 which seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019.

As per rule 138E of the CGST Rules any tax payer paying tax under composition scheme or a normal tax payer, who has not furnished the returns for a consecutive period of two months will not be able to generate E-Way Bill.

The Jurisdictional Commissioner may allow or reject the E-way bill filing facility upon request of such registered person. However, in case any contradictory decision is provided by the Commissioner of State tax / Union territory tax, then such decision shall supersede the decision of Jurisdictional Commissioner. This new system is applicable from 21st June, 2019.

E-way Bill cannot be generated by tax payer who has not filled returns for two consecutive months

[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. 74/2018Central 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