Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 22/2019 dated 23rd April, 2019 to notify 21st day of June, 2019 as the date from which 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 composition scheme, has not furnished the returns for two consecutive tax periods; 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.
Source: Central Board of Indirect Taxes & Customs
