Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 36/2019-Central Tax dated 20th August, 2019 to postpone the date on which the provision of Rule 138E of CGST Rules, 2017 shall be brought into force till 21st day of November, 2019 instead of 21st day of August, 2019.
As per Rule 138 E, 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, —
- being a person paying tax under Composition Scheme or Notification 02/2019- Central Tax (Rate), has not furnished the statement in FORM GST CMP-08 for two consecutive quarters or;
- being a person other than a person specified in clause (a), has not furnished the returns for a consecutive period of two months.