As per Rule 138E of the CGST Rules, No Person shall not be allowed to furnish the information in PART A of FORM GST EWB-01 (Generation Of E-Way Bill), in respect of Registered Person Whether as a supplier or a recipient, who has fail to furnish his GST Return for the two Consecutive Tax Period in case of Composition Dealer and consecutive period of two months for other than Composition Dealer, in respect of Registered Person Whether as a supplier or a recipient . This Provision is applicable from 21 June 2019.
In Simple Words, No E-way shall be generated in respect of Registered Person who fails to file his two Consecutive return. For Example, Supplier who is regularly file his return but Recipient fails to do so then Supplier is not able to Generate Part A of E-way Bill and visa versa.
In genuine Case, 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 (Generation Of E-Way Bill) , subject to such conditions and restrictions as may be specified by Commissioner.
Commissioner shall not reject the request without giving a reasonable opportunity of being heard. Commissioner shall mean the jurisdictional Commissioner for above purpose.
But no restriction on furnishing the information in Part B of GST EWB-01. If registered Transporter is not furnishing his return for consecutive period of two months then no restriction on him.
Link Of Notification:
http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-74-central-tax-english-2018.pdf