1. Restriction on furnishing of information in PART A of FORM GST EWB-01 shall come into force w.e.f. 21.06.2019 [Rule 138E r/w Notification no. 22/2019 – CT dated 23.04.2019].
2. Consequent to above:
- Taxpayers (whether as a supplier or a recipient) who have not filed the returns for consecutive two months shall be restricted from generating e-way bills. [In case of composition dealer – two consecutive tax period]
- The restriction on generation of e-way bill shall be applicable to all persons including a consignor, consignee, transporter, an e-commerce operator or a courier agency.
- Commissioner on sufficient cause being shown may allow furnishing of e-way bill by order subject to conditions and restrictions as specified by him.
3. Thus, suppliers will have to ensure timely filing of GST returns by the recipients (and vice versa) so as to be able to generate e-way bills for the movement of goods.
– Team ALA Legal