Important Notification No. CT-22 has come on 23/04/2019 i.e. w.e.f. 21/06/2019 no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) will not be able to fill Part A of E way-Bill if he has not filed his two consequently returns of GST – i.e. If monthly then two months returns pending and if Qtr then 2 qtrs pending. It means that:

1. One cannot issue E way bill (EWB) if he is defaulter. Ban is on person who is issuing E way bill, issuer should not be defaulter.

2. It is important to note – if recipient of goods or supplier of goods and both are registered person or Transporter (if authorised by Supplier) any person out of three can raise EWB 01, here language of Notification which is silent ban specifically on supplier, so, if recipient or transporter is not defaulter then they can fill the Part A of EWB 01 or if supplier is good and recipient is defaulter then supplier can issue and so on.

3. Language of Notification suggests it is talking about GSTR 3B or 1 but it seems to be GSTR 3B is must because it is connected to payment of Tax also.

4. It is imposed for strict compliance of procedures.

5. For example, May 2019 GSTR 3B is due on 20th June 2019, and if it has not been filed and also April 19 GSTR 3B has not been filed then from 21st June, 2019 party in default will not be able to issue EWB.

Now what mechanism Govt is going to follow will it be auto link with GSTN ? and defaulters will not be able to open their window or it will be come to know when 21st June 19 will come, till then let us prepare to make defaults good and update your returns filing if it is pending.

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