The Government had inserted the Rule 138E vide Notification 74/2018 Central tax Dated 31st December 2018. Subsequently CBIC had notified 21 June 2019 as the commencement date for provisions of CGST Rule 138E, vide CBIC Notification 22/2019 Central Tax dated 23rd April 2019.
The purpose of this rule is to ensure timely compliance by GST Taxpayers where it was 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 restriction would apply in the following cases:
To avoid the restriction on Eway Bills & facing critical disturbance in day to day business operation every tax payer has to ensure the filing of returns due for filing up to 30th April 2019 latest by 20 June 2019. Non compliance wrt the filing of returns can prove to be a significant hardship from the business point of view.