E-Way Bill can't be generated if GST return is not filed within due date as per new Notification
Government has decided to introduced the provision w.e.f. 21st June 2019 as amended by GST (Amendment) Rules, 2018 – notified vide Notification No 74/2018 – Central tax dated 31st December, 2018 to restrict furnishing information in Part A of Form GST EWB – 01 for certain tax payers which is as under –
· For Composition Dealer (paying tax U/s 10 of CGST Act, 2017) – Non furnishing the return for two consecutive tax periods
· Being person other than Composition Dealer – Returns for consecutive period of two months
The amended provision shall come into force from 21st June 2019.
In cases of non-filing of GST Returns for prescribed period as enumerated above, the E-Way bill may not be generated either by Consignor, Consignee, Transporter, e-commerce operator or a courier agency.
GST Central Tax Notification
| SL. No | Notification No. | Summary |
| 1 | Return defaulters or Non filer’s who has not furnished their GST Returns for the last two tax periods shall be restricted to generate E-way bill w.e.f. 21st June 2019 | |
| 2 |