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.-
\nNotwithstanding 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, __]
\n (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<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n been furnished for the period March, 2021 to May, 2021.] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Rule 138ERestriction on furnishing of information in PART A of FORM GST EWB-01GSTE-way RulesRule 138E of Central Goods and Services Tax Rules, 20171[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 … Continue reading “Restriction on furnishing of information in PART A of FORM GST EWB-01”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-15906","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15906","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15906"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15906\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15906"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15906"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15906"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nProvided 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:
\nProvided 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<\/p>\n
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\nExplanation:- 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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\nNOTES:-
\n1.
\nInserted 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
\nFurther date extended to 21.11.2019 vide Notification No. 22 \/2019 – Central Tax dated 23-04-2019
\n2.
\nInserted vide Notification No. 31\/2019 – Central Tax dated 28-06-2019 w.e.f. 28-06-2019
\n3.
\nSubstituted vide Notification No. 31\/2019 – Central Tax dated 28-06-2019 w.e.f. 28-06-2019 befo<\/p>\n
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