CBIC gives time to those taxpayer who is not filling their GST Return for continuous two consecutive periods for generation of Eway Bill.
Notification No. 25 /2019 – Central Tax Dated 21/06/2019 shall amend the Notification no. 22/2019- Dated 23/04/2019, for the figures, letters and words “21st day of June, 2019” the figures, letters and word “21st day of August, 2019” shall be substituted.
It means 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 21st August 2019.
From the Date of 21st August 2019 , 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.