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No E WayBill Generation Facility (w.e.f 21st Nov 2019) If GST Returns Not Filed on Time

No E Waybill Facility

Latest Update as per 20th August “Effective date to not allow e-way bill generation for not filing returns for >2 months, extended till Nov 21.”

Recently, some vital provisions & rules related to the E-way bill system has been added by the government that will come in effect from Nov 21st 2019. An important rule-138E has been recently added by the government via notification no. 36/2019-Central Tax, dt. 20-08-2019, which contain the following features:

  • If the GST returns have not been furnished for the last two months by the regular dealers OR
  • If the GST returns are not submitted for the previous two quarters by the composition dealers

Then,

Such dealers would simply be prohibited from generating E-way Bill on the official GST E-way bill Portal.

For such cases, only the Jurisdictional Commissioner would be given the authority to generate bills that too with permission or order.

What should the Dealers do to avoid such a scenario?

Two things must be taken care of by dealers:

  • Fill the GST Returns up to April 2019 before or on Nov 20th 2019 to continue the facility to generate E-way bill.
  • E-way bill would not be generated, in case, you fail to file your GST returns correctly.

Therefore, every registered taxpayer must strictly adhere to the government guidelines and file all their pending returns until September 2019 to avoid the 11th-hour rush.

Provisions Recently added by the government pertaining to E-way Bill System

138E (Restriction on furnishing of information in PART A of FORM GST EWB-01)

As per this new rule, no person (including a consignor, an e-commerce operator, consignee, transporter, or a courier agency) would be allowed to submit details in PART A of FORM GST EWB-01 on behalf of a registered person/taxpayer (whether as a supplier or recipient), who

  • (a) has not furnished the GST returns for two consecutive tax periods tax under section 10; or
  • (b) has not filed his/her returns for the last two months, as a person who differs from the one mentioned in clause (a).

Although, the Commissioner can allow such person or taxpayer to fill such information in PART A of FORM GST EWB-01 depending upon the validity of reasons that are given by him in writing.

Read Also: Why Worry? Download Free, Gen GST Software for Easy GST Return Filing

It further added that the affected person will be given a reasonable opportunity to explain his/her case before passing any order to reject their request to fill information in PART A of FORM GST EWB-01 under the first provision.

Also, the permission granted or rejected by the Commissioner of UT tax or Commissioner of State tax must be treated as the permission granted or rejected by the Commissioner himself/herself.