Goods and Services Tax – GST Dated:- 13-10-2020 – News – 1. In terms of Rule 138 E (b) of the CGST Rules, 2017 , the E Way Bill generation facility of a person is liable to be restricted, in case the person fails to file their GSTR-3B returns, for a consecutive period of two months or more. 2. As you might be aware that the GST Council in its last meeting has decided that this provision will be made applicable for the taxpayers whose Aggregate Annual Turn Over (AATO, PAN based) is more than ₹ 5 Crores. 3. Thus, if the GSTIN associated with the respective PAN (with AATO over ₹ 5 Cr.) has failed to file their GSTR-3B Return for 02 or more tax periods, up to the month of tax period of August, 2020, th
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