FACILITY OF BLOCKING AND UNBLOCKING OF E-WAY BILL POSTPONED TILL 21.8.2019 AND NOW EXTENDED TILL 21.11.2019.
The Goods and Services Tax Act, 2017 came into force
in India with effect from 1.7.2017.
The Government has introduced the following rule
under Central Goods and Services Tax Rules, 2017.
“138E.
Restriction on furnishing of information in PART A of FORM GST
EWB-01.- Notwithstanding anything contained in sub-rule (1) of rule 138, 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 section 10, 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:
Provided that the Commissioner
may,
on sufficient cause
being shown and for reasons
to be recorded in writing, by order, allow furnishing of the said information in PART
A of FORM GST EWB 01, subject to such conditions and restrictions as may
be specified by him:
Provided further that no order rejecting the request of such person to furnish the information in PART A of FORM GST EWB 01 under the first proviso shall be passed
without
affording
the said person a reasonable
opportunity of being heard:
Provided also that the permission
granted or rejected by the Commissioner of State tax
or Commissioner of Union territory tax shall be deemed to be granted or, as the
case may be, rejected
by
the Commissioner.
Explanation:– For the purposes of this rule, the expression “Commissioner” shall mean
the jurisdictional
Commissioner in
respect of the persons
specified in clauses
(a)
and (b).”
The Central Government in its Notification No.22/2018
Central Tax dated 23.4.2018 has appointed the 21st day of June, 2019
as the date from which the provisions of the Central Goods and Services Tax
(Fourteenth) Amendment Rules, 2018 rule 12 shall come into force.
According to the above Notification, the generation
of E-way Bills will be blocked to the Taxpayers who has not filed GST Returns
will come into force from 21.6.2019. However, the same proposal has been
postponed now.
The Central Government has now postponed the above
proposal of facility of blocking and unblocking of E-Way Bill till 21.8.2019
instead of 21.6.2019. The Taxpayers can
generate E-way Bills as usual till 21.8.2019 even though they have not filed
their GST Returns.
The relevant Notifications were given below for ready
reference:
[To be published in the Gazette of India,
Extraordinary, Part II, Section 3,
Sub-section (i)] Government of India
Ministry
of Finance
(Department of Revenue)
Central
Board of Indirect Taxes
and
Customs
Notification No.22 /2019 – Central
Tax
New Delhi, the
23rd April,
2019
G.S.R. ….(E)— In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 21st day of June, 2019, as the date from which the provisions of the Central Goods and Services Tax (Fourteenth)
Amendment Rules, 2018 rule 12 of [notification No. 74/2018–Central Tax, dated the 31st December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1251(E), dated
the 31st December, 2018], shall come into force.
[F.
No. 20/06/16/2018-GST
(Ruchisht)
Under Secretary to the Government
of India
[To be published in the
Gazette of India, Extraordinary, Part II, Section
3, Sub-section
(i)]
Government
of India Ministry of Finance (Department
of Revenue)
Central Board of Indirect
Taxes and Customs
Notification
No.
25 /2019 – Central Tax
New Delhi, the
21st June,
2019
G.S.R. ….(E)— In exercise of the powers conferred by section 164 of the
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the
recommendations of the
Council, and on being satisfied
that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India, Ministry of Finance, Department of Revenue No.22/2019- Central Tax,
dated the 23rd April, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i),
vide number G.S.R. 323(E), dated the 23rd April, 2019, namely:-
In the said notification, for the figures, letters and words “21st day of June, 2019”the figures, letters and word “21st day of August, 2019” shall be
substituted.
[F. No. 20/06/16/2018-GST (Pt. II)]
(Ruchi Bisht)
Under Secretary to the
Government of India
FURTHER EXTENSION TILL 21.11.2019
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i)]
Government of India Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No.
36/2019 – Central Tax
New Delhi, the 20th August, 2019
G.S.R. ….(E)— In exercise of the
powers conferred by section 164 of the Central Goods
and
Services Tax Act, 2017 (12 of 2017), the Central Government, on the
recommendations of the Council, and on being satisfied that it is necessary in the public
interest so to do, hereby
makes the following further amendment in the notification of the Government of India, Ministry of
Finance, Department of
Revenue No.22/2019- Central
Tax, dated the 23rd April, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 323(E), dated the 23rd April, 2019, namely:-
In the said notification, for the figures, letters and words “21st day of August, 2019” the figures, letters and words “21st day of November, 2019”
shall be substituted.
[F. No.
20/06/07/2019-GST]
(Ruchi Bisht)
Under Secretary to the Government of India
Note: -The principal notification No.22/2019- Central Tax, dated the
23rd April, 2019 was published in the Gazette of India,
Extraordinary, vide number G.S.R. 323(E), dated the 23rd April, 2019 and was
subsequently amended by notification No. 25/2019-Central Tax, dated the 21st June, 2019, published in the Gazette of India, Extraordinary, vide number G.S.R.
443(E), dated the 21st June, 2019.