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CGST Rules - Central Goods and Services Tax Rules, 2017

Rule 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 a courier agency) shall be allowed to furnish the information in PART A of FORM GST EWB 01 in respect of a registered person, whether as a supplier or a recipient, who,—

(a) being a person paying tax under section 101or 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:

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.

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)