CA Ranjan Mehta


In our previous update we had discussed about some issues related to E-way bill in case of Job Work scenario. Now, we are bringing you some important provisions related to E-way Bill w.e.f. 21.06.2019.

A new rule 138E was inserted by the Govt vide its notification no 74/2018 dated 13.12.2018, which has salient features as follows:-

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 such cases only commissioner would be able to allow such generation in select cases that too with an order.

Now, What should you do??

1. Please file all your returns upto April 2019 by 20th June 2019.

2. In case if returns are not filed, then the Eway bill will not be generated.

3. In case if you think that if you won’t be able to file then the other person will generate on your behalf then that also won’t be possible.

Thus in the end, each and every registered taxpayer who generates e-way bill is requested to file all their pending returns till april 2019, in order to avoide any last minute hassles.

The relevant provisions have been incorporated below for your reference.

“138E. Restriction on furnishing of information in PART A of FORM GST EWB-01. – Notwithstanding anything contained in sub-rule (1) of rule 138, no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in PART A of FORM GST EWB-01 in respect of a registered person, whether as a supplier or a recipient, who, –

(a) being a person paying tax under section 10, has not furnished the returns for two consecutive tax periods; or

(b) being a person other than a person specified in clause (a), has not furnished the returns for a consecutive period of two months :

Provided that the Commissioner may, on sufficient cause being shown and for reasons to be recorded in writing, by order, allow furnishing of the said information in PART A of FORM GST EWB-01, subject to such conditions and restrictions as may be specified by him :

Provided further that no order rejecting the request of such person to furnish the information in PART A of FORM GST EWB-01 under the first proviso shall be passed without affording the said person a reasonable opportunity of being heard :

Provided also that the permission granted or rejected by the Commissioner of State tax or Commissioner of Union territory tax shall be deemed to be granted or, as the case may be, rejected by the Commissioner.

Explanation : – For the purposes of this rule, the expression “Commissioner” shall mean the jurisdictional Commissioner in respect of the persons specified in clauses (a) and (b).”.

(CA Ranjan Mehta, +91-9672372075,

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  1. Aakash says:

    Section 51 of CGST act clearly state that the TDS @2% shall be deduct on Base amount of bill (i.e bill value before CGST, SGST, UTGST, IGST or cess)

  2. says:

    Hi Sir,
    We are in central we have to pay AMC payment of Rs. 40.00 lakh excluding GST.
    1. we will deduct 2% GST on 40.00 lakh only
    we will deduct 2% GST on 40.00 lakh with 2 % TDS on total bill amount I mean both taxes will be deducted or single GST taxes
    kindly clarify.
    regards mob. no. 9463889161

  3. Meeta says:

    Dear Sir,

    Why returns till April’19 need to file. It should be till Mar’19 as April’19 due date was 20th May’19 and May’19 due date is 20th June’19. By 21st June’19, June’19 return will not be getting due so last two returns should be April’19 & May’19 and returns till Mar’19 must be filed for not invoking the provision. Kindly confirm. Thanks, Meeta

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January 2021