Businesses failed to file GST returns will not be able to generate e-way Bills from June 21: CBIC
New Delhi, Apr 24 (KNN) The Central Board of Indirect Taxes and Customs (CBIC) has notified that the persons who failed to file the GST returns properly will not be able to generate the e-way Bills from June 21, 2019.
As per the said Rule, no e-way bills facility shall be available for a registered person who has not furnished his GST returns for the last two tax periods.
CBIC has notified June 21, 2019, as the day from which any "consignor, consignee, transporter, e-commerce operator or courier agency" would be barred from generating electronic way or e-way bill for failure to file tax returns for the stipulated time period as mentioned in the GST rules.
Accordingly, from 21 June 2019, any person who has not furnished the GST return for two consecutive tax periods shall not 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.