E-way bill cannot be generated if registered person has not furnished the returns for two consecutive tax period

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

Share this:

0