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TMI BlogRestriction on furnishing of information in PART A of FORM GST EWB-01X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be allowed to furnish the information in PART A of FORM GST EWB-01 11[in respect of any outward movement of goods of a registered person, 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 Gazett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nformation 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. 8[Provided also that the said r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner in respect of the persons specified in clauses (a) and (b).] 7[(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.] 10[(d) being a person, whose registration has been suspended under the provisions of sub-rule (1) or subrule (2) or sub-rule (2A) of rule 21A.] ****** ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19 7. Inserted vide Notification No. 75/2019 - Central Tax dated 26-12-2019 w.e.f. 11-01-2020 8. Inserted vide NOTIFICATION NO. 79/2020 - Central Tax dated 15-10-2020 w.e.f. 20-03-2020 9. Substituted vide NOTIFICATION NO. 94/2020-Central Tax dated 22-12-2020 before it was read as "two months" 10. Inserted vide NOTIFICATION NO. 94/2020-Central Tax dated 22-12-2020 11. Substituted v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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