Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 25/2019-Central Tax to postpone the date on which the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21st day of August, 2019 instead of 21st day of June, 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,—
(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
