close

1138E. Restriction on furnishing of information in PART A of FORM GST EWB-01.-

Notwithstanding anything contained in sub-rule (1) of rule 138, no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in PART A of FORM GST EWB-01 in respect of a registered person, whether as a supplier or a recipient, who,-

(a) being a person paying tax under section 10 2[or availing the benefit of notification of the Government of India, Ministry of Finance, Department of Revenue No. 02/2019– Central Tax (Rate), dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 189, dated the 7th March, 2019] has not furnished the 3[statement in FORM GST CMP-08] for two consecutive 4[quarters]; or

(b) being a person other than a person specified in clause (a), has not furnished the returns for a consecutive period of two months:

Provided that the Commissioner may, on sufficient cause being shown and for reasons to be recorded in writing, by order, allow furnishing of the said information in PART A of FORM GST EWB 01, subject to such conditions and restrictions as may be specified by him:

Provided further that no order rejecting the request of such person to furnish the information in PART A of FORM GST EWB 01 under the first proviso shall be passed without affording the said person a reasonable opportunity of being heard:

Provided also that the permission granted or rejected by the Commissioner of State tax or Commissioner of Union territory tax shall be deemed to be granted or, as the case may be, rejected by the Commissioner.

Explanation:– For the purposes of this rule, the expression Commissioner shall mean the jurisdictional Commissioner in respect of the persons specified in clauses (a) and (b).

5[(c) being a person other than a person specified in clause (a), has not furnished the statement of outward supplies for any two months or quarters, as the case may be.]

 

Note :

1. Inserted by Notification No. 74/2018 – Central Tax issue dated 31st December,2018 w.e.f. 21.06.2019

2. Inserted by Notification No. 31/2019 – Central Tax Dated 28.06.2019.

3. substituted by Notification No. 31/2019 – Central Tax Dated 28.06.2019.

in sub-claue (a), for the word;

returns

the following shall be subtituted namely;

statement in FORM GST CMP-08.

4.substituted by Notification No. 31/2019 – Central Tax Dated 28.06.2019.

in sub-claue (a), for the words;

tax periods

the following shall be subtituted namely;

quarters.

5. Inserted by Notification No. 75/2019 – Central Tax Dated 26/12/2019.