CGST Rules – Central Goods and Services Tax Rules, 2017
Notwithstanding 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 10 in respect of a registered person, whether as a supplier or a
recipient, who,—‟in respect of any outward movement of goods of a registered
person, who, —”
(a) being a person paying tax under section 10 1or availing the
benefit of notification of the Government of India, Ministry of Finance,
Department of Revenue No. 02/2019– Central Tax (Rate), dated the 7th March,
2019, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R. 189, dated the 7th March, 2019,, has not
furnished the 2returnsstatement in FORM GST CMP-08;
or for two consecutive 3tax periods quarters; or
(b) being a person other than a person specified in clause (a), has not
furnished the returns for a consecutive period of two months: 8 “two tax periods”
Provided that the Commissioner may,4 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, 5 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:
Provided 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: Provided also that the permission granted or rejected by the Commissioner of State tax or Commissioner of Union territory tax shall be deemed to be granted or, as the case may be, rejected by the Commissioner.
Explanation:– 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).
Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any other officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.
7 “Provided also that the said restriction shall not apply during the period from the 20th day of March, 2020 till the 15th day of October, 2020 in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period February, 2020 to August, 2020.”
6 “(c) being a person other than a person specified in clause (a), has not furnished the statement of outward supplies for any two months or quarters, as the case may be.”
9 “(d) being a person, whose registration has been suspended under the provisions of sub-rule (1) or sub-rule (2) or sub-rule (2A) of rule 21A.”
11 “Provided also that the said restriction shall not apply during the period from the 1st day of May, 2021 till the 18th day of August, 2021, in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period March, 2021 to May, 2021.”
1 Inserted in Central Goods and Services Tax (Fourth Amendment) Rules, 2019, vide Notification No.31/2019 Central Tax (dated 28th June 2019) 2 Substituted in Central Goods and Services Tax (Fourth Amendment) Rules, 2019, vide Notification No.31/2019 Central Tax (dated 28th June 2019) 3 Substituted in Central Goods and Services Tax (Fourth Amendment) Rules, 2019, vide Notification No.31/2019 Central Tax (dated 28th June 2019) 4 Inserted in Central Goods and Services Tax (Fifth Amendment) Rules, 2019, vide Notification No.33/2019 Central Tax (dated 18th July 2019) 5 Inserted in Central Goods and Services Tax (Fifth Amendment) Rules, 2019, vide Notification No.33/2019 Central Tax (dated 18th July 2019) 6 Inserted in Central Goods and Services Tax (Ninth Amendment) Rules, 2019, vide Notification No. 75/2019 Central Tax (dated 26th December, 2019) 7 Inserted in Notification No.79/2020 (dated on 15th October, 2020). ↩ 8Substituted in Notification No.94/2020 (dated on 22nd December, 2020). ↩ 9Inserted in Notification No.94/2020 (dated on 22nd December, 2020). ↩ 10Substituted in Notification No.15/2021 Central Tax (dated 18th May, 2021). ↩
11Inserted in Notification No.32/2021 Central Tax (dated 29th Au8gust, 2021). ↩