E-way bill cannot be generated if registered person has not furnished the returns for two consecutive tax period

E-way bill cannot be generated if registered person has not furnished the returns for two consecutive tax period

April 25, 2019 Fiscal, Industries, states 0

Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 22/2019 dated 23rd April, 2019 to notify 21st day of June, 2019 as the date from which 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 composition scheme, has not furnished the returns for two consecutive tax periods; 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.

Source: Central Board of Indirect Taxes & Customs

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