Restriction of furnishing of E-Way Bill [Rule 138E] - GST Ready Reckoner - GST

Restriction of furnishing of E-Way Bill As per rule 138E specified situation in which a registered person can not furnished E-Way bill Notwithstanding anything rule 138(1), 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 any outward movement of goods of a registered person, who,- (a) being a person paying tax under section 10 , has not furnished the statement in FORM GST CMP-08 for two consecutive quarters; or (b) being a person other than a person specified in clause (a) (i.e. opt paying a tax under section 10) , has not furnished the returns for a consecutive period of two tax periods, or (c) being a person other than a person specified in clause (a) (i.e. opt paying a tax under section 10) , has not furnished the statement of outward supplies for any two months or quarters, as the case may be, or (d) being a person, whose registration has been suspended under the provisions of sub-rule (1) or sub rule (2) or sub-rule (2A) of rule 21A. The Commissioner may, on receipt of an application from a registered person in FORM GST EWB-05 , on sufficient cause being shown and for reasons to be recorded in writing, by order in FORM GST EWB-06 , 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. 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. 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. The said restriction specified under rule 138E clause (a),(b),(c), (d) shall not apply during the period from the 20th day of March, 2020 till the 15th day of October, 2020 in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08 , as the case may be, has not been furnished for the period February, 2020 to August, 2020. The said restriction specified under rule 138E clause (a),(b),(c), (d) shall not apply during the period from the 1st day of May, 2021 till the 18th day of August, 2021, in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period March, 2021 to May, 2021. Explanation: For the purposes of this rule, the expression Commissioner shall mean the jurisdictional Commissioner in respect of the persons specified in Rule 138E clauses (a) and (b).