CBIC has postponed the date of applicability of Rule 138E to 21st day of August, 2019 from existing 21st day of June, 2019. Rule 138E provided that if a registered dealer is failed to file GST Return for consecutive two tax periods, there would be Restriction on furnishing of information in PART A of FORM GST EWB 01. Not only the taxpayers themselves but even the other person would not be able to generate on such taxpayers’ behalf. This rule is now applicable from 21st day of August, 2019.
Seeks to extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.08.2019
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 25/2019 – Central Tax
New Delhi, the 21st June, 2019
G.S.R. 443(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, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India, Ministry of Finance, Department of Revenue No. 22/2019- Central Tax, dated the 23rd April, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 323(E), dated the 23rd April, 2019, namely:‑
In the said notification, for the figures, letters and words “21st day of June, 2019” the figures, letters and word “21st day of August, 2019” shall be substituted.
[F. No. 20/06/16/2018-GST (Pt. II)]
(Ruchi Bisht)
Under Secretary to the Government of India
Note: -The principal notification No.22/2019- Central Tax, dated the 23rd April, 2019 was published in the Gazette of India, Extraordinary, vide number G.S.R. 323(E), dated the 23rd April, 2019.
