No Generation of Part A of e-way Bill if 2 consecutive returns are not filed

No Generation of Part A of e-way Bill if 2 consecutive returns are not filed for the tax period up to August 2020 w.e.f. October 16 2020 The

A2ZBimal Jain

Oct 19, 2020

Last update on Oct 19, 2020

No Generation of Part A of e-way Bill if 2 consecutive returns are not filed for the tax period up to August 2020 w.e.f. October 16 2020 The CBIC vide Notification No. 79/2020- Central Tax dated October 15, 2020 inserted fourth proviso to Rule 138E(b) of the CGST Rules w.e.f. March 20, 2020 to exempt certain taxpayers who have not furnished the return for a consecutive period of two months from restricting them to furnish information in Part A of Form GST EWB-01. The said proviso reads as:

“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.”

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About Author

A2ZBimal Jain

Chartered Accountant

CA Bimal Jain is a Member of Institute of Chartered Accountants of India since May 1994 and Member of Institute of Company Secretaries of India since December 2006 along with a Bachelors degree in Law. Also, he is a Qualified SAP - FI/CO Consultant and has more than 21 years of experience in Indirect Taxation and specializes in all aspects of Service Tax, Value Added Tax (VAT)/ Central Sales Tax (CST), Central Excise, Customs, Foreign Trade Policy (FTP), Special Economic Zone (SEZ), Export Oriented Unit (EOU), Export-Import Laws and well acquainted with the concept and impact of way forward Goods and Services tax (GST).