Effective date of implementation of Rule 138E of CGST Rules, 2017
Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019 vide Notification No. 22/2019 – Central Tax Dated 23rd April, 2019. Rule 138E prescribes Restriction on furnishing of information in PART A of FORM GST EWB-01 in certain circumstances.
Rule 12 of the CGST (14th)Amendment Rules, 2018 viz Rule 138E of the CGST Rules, 2017 shall come into force w.e.f 21st June, 2019.
Rule 138E of CGST Rules, 2017- Restriction on furnishing of information in PART A of FORM GST EWB-01.
Any person who has not furnished the returns for a consecutive period of two months ( Two tax periods for composition taxpayers), shall not be allowed to furnish Part A of GST EWB-01 W.e.f 21st June, 2019
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 23rd April, 2019
G.S.R. 323(E)— In exercise of the powers conferred by section 164 of the Central Goods and Service Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 21st day of June, 2019, as the date from which the provisions of the Central Goods and Services Tax (Fourteenth) Amendment Rules, 2018 rule 12 of [notification No. 74/2018–Central Tax, dated the 31st December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1251(E), dated the 31st December, 2018], shall come into force.
[F. No. 20/06/16/2018-GST]
Under Secretary to the Government of India