Blocking of E-way Bills for non-furnishing of GSTR-1
With effect from the 11th January, 2020, in rule 138E, after clause (b), the following clause shall be inserted, namely:-
“(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.”
Thus, E-way bill generation shall be blocked if GSTR-1s are not filed for any two months or quarters, as the case may be
Amendment to Rule 36(4)
Effectively ITC shall not exceed now 10% ( Earlier 20%) of the eligible credit reflected in GSTR-2A
Rule 36(4) the CGST Rules, 2017
Blocking of ITC Ledger
Rule 86A inserted- Conditions of use of amount available in electronic credit ledger.-
Debit of ITC ledger may be disallowed if …
Above restrictions may be removed if conditions for disallowing debit of electronic credit ledger no longer exist, OR after expiry of a period of one year from the date of imposing such restriction.