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Post implementation  of GST, the major challenge of Government has been to increase the number of return filings and to maintain a steady growth in GST revenue. With the return filing front of the GSTN Portal stabilizing, now the Government has shifted its focus to revenue growth by arresting tax evasion.

Government has decided to introduced the provision w.e.f. 21st June 2019 as amended by GST (Amendment) Rules, 2018 – notified vide Notification No 74/2018 – Central tax dated 31st December, 2018 to restrict furnishing information in Part A of Form GST EWB – 01 for certain tax payers which is as under –

  • For Composition Dealer (paying tax U/s 10 of CGST Act, 2017) – Non furnishing the return for two consecutive tax periods
  • Being person other than Composition Dealer – Returns for consecutive period of two months

The amended provision shall come into force from 21st June 2019.

In cases of non-filing of GST Returns for prescribed period as enumerated above, the E-Way bill may not be generated either by Consignor, Consignee, Transporter, e-commerce operator or a courier agency.

GST Central Tax Notification

SL. No Notification No. Summary
1 Notification No. 22/2019 – Central Tax dated 23rd April, 2019 Return defaulters or Non filer’s who has not furnished their GST Returns for the last two tax periods shall be restricted to generate E-way bill w.e.f. 21st June 2019
2 Notification No. 74/2018 – Central Tax dated 31st Dec, 2018 Copy of CSGT (Amendment) Rules, 2018 – Refer Point No 12

It is an interesting development since this may not only impact the business directly but also shall impact the businesses where the defaulting party is its vendor or supplier. The restriction shall placed at GSTIN level of the defaulting party and even when the E-Way Bill is requested by the buyer or courier agency same may not get generated. 

It is interesting to see how the above system is configured for the regular- taxpayers who have opted for quarterly filing of returns (GSTR 1 – Quarterly). Going forward, It shall become very important for the business to keep track of filing status of their vendors along with their own filing.  

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Rohit is an Enterpreneur and has founded a boutique consulting firm - TaxMarvel Consulting Services LLP. View Full Profile

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  1. Sunil Chowdhary says:

    This may not affect quarterly filers of GSTR 1 as these payers indeed file monthly GSTR 3B so default in monthly GSTR 3B may be the criteria. GSTR 1 though important is not the payment form. For the quarterly returns the payment is not in 3B but in the quarterly form itself.

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June 2024