Amendment in the date of implementation of Rule 138E

On 21st June, 2019, the Central Board of Indirect Taxes and Customs has passed a Notification to extend the date from which the facility of blocking and unblocking on e-way bill facility shall be brought into force as per Rule 138E till 21st August 2019.

According to the notification, if a registered person has not furnished the returns for two consecutive tax periods, there will be restrictions on furnish the information in PART A of FORM GST EWB-01 in respect of that registered person. This restriction will also apply to all supplier or recipients (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) who work with that registered person.

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