Rule 138E
Restriction on furnishing of information in PART A of FORM GST EWB-01
GST
E-way Rules
Rule 138E of Central Goods and Services Tax Rules, 2017
1[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 11[in respect of any outward movement of goods of a registered person, who, __]
(a) being a person paying tax under section 10, 2[or availing the benefit of notification of the Government of India, Ministry of Finance, Department of Revenue No. 02/2
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ded that the Commissioner may, 5[on receipt of an application from a registered person in FORM GST EWB-05,] on sufficient cause being shown and for reasons to be recorded in writing, by order 6[in FORM GST EWB-06], 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 gra
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been furnished for the period March, 2021 to May, 2021.]
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).]
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NOTES:-
1.
Inserted vide Notification No. 74/2018 – Central Tax dated 31-12-2018 w.e.f. 21-06-2019. Further date extended to 21.08.2019 vide notification no. 25/2019 dated 21.6.2019
Further date extended to 21.11.2019 vide Notification No. 22 /2019 – Central Tax dated 23-04-2019
2.
Inserted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 28-06-2019
3.
Substituted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 28-06-2019 befo
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