Select Your Location
The Central Board of Indirect Taxes and Customs (CBIC) has issued new guidelines in a recent notification. The notification No. 22/2019 addresses the non-generation of E-way bill. So Today we will discuss about No E-way Bill Generation in case of Non Filing of GST Return.
Table of Contents
The notification dated April 23, 2019, laid rules against any business who failed to file last two GST returns on time as per Rule 138E of the CGST Rules. Such business units will not be able to generate E-Way Bill as they will cease to fill Part A of the EWB-01.
rule will be in implementation from 21st June 2019. The notification is impactful for business
units as any consignment valuing more than 50 thousand rupees cannot be shipped
without a valid E-Way Bill.
As a part of relief provision, the concerned parties can appeal to the Jurisdictional Commissioner to obtain the E-Way Bill. The commissioner can reject or accept the application based on his discretion.
However, this order of Jurisdictional commissioner can be annulled in case of any contradictory decision is laid by the commissioner of State Tax or Union Territory Tax. Hence, no consignee, consigner or transporter will be able to generate an E-way Bill, if they fail to file the last two GST returns.
A business house generates a E-way Bill from a common portal for movement of consignment valuing more than Rs. 50,000.
In this, supplier/recipient needs to furnish part A of the form consisting GST identification number, value of goods and invoice number. The transporter fills the part B of the e-way bill consisting details of vehicle used.
After the GST implementation, government wants to ensure timely GST return filing. To ensure regular GST return filing, the government has debarred generation of e-way bill in case of non-furnishing of GST return for two consecutive periods.
Read Also: E-Way Bill System under GST
Akash Dubey is a Law Graduate and works as an
Advisor at Enterslice. He is proficient in Legal
and Financial Advisory. His expertise in the
skills of Legal and Financial Research is an aid
to his strengths as an Advisor.
Black money has been the subject of heated political debate in India for a long time. Successiv...
The Apex Court pronounced a judgement in the case titled Tata Motors Vs The Brihan Mumbai Elect...
Since economies are moving towards digitalisation and making it feasible to conduct transaction...
The Alternative Investment Funds (AIFs) Pro-rata and Pari-Passu Rights Proposal Consultation Pa...
The Financial Action Task Force, i.e. FATF (the Force), is the global money laundering and terr...
Advance tax refers to the payment of the tax liability before the end of the relevant financia...
On 11.12.15, the Hon’ble Delhi High Court (HC) pronounced a landmark judgement in the case ti...
Money laundering can be defined as the process of illegal concealment of the origin of money ob...
Every assessee in India is obligated to file an income tax return and make the timely payment o...
In the recent past, India has seen burgeoning demand for internet and smartphones. The rapid ri...
Are you human?: 5 + 9 =
Easy Payment Options Available No Spam. No Sharing. 100% Confidentiality
Lotteries will now attract a uniform Goods and Services Tax (GST) from 1st March at 28 percent as notified by the C...
27 Feb, 2020
GST was introduced by the Union Government on 1st July 2017. The Goods & Services Tax was introduced as an indi...
20 Aug, 2021
Red Herring Top 100 Asia enlists outstanding entrepreneurs and promising companies. It selects the award winners from approximately 2000 privately financed companies each year in the Asia. Since 1996, Red Herring has kept tabs on these up-and-comers. Red Herring editors were among the first to recognize that companies such as Google, Facebook, Kakao, Alibaba, Twitter, Rakuten, Salesforce.com, Xiaomi and YouTube would change the way we live and work.
Researchers have found out that organization using new technologies in their accounting and tax have better productivity as compared to those using the traditional methods. Complying with the recent technological trends in the accounting industry, Enterslice was formed to focus on the emerging start up companies and bring innovation in their traditional Chartered Accountants & Legal profession services, disrupt traditional Chartered Accountants practice mechanism & Lawyers.
Stay updated with all the latest legal updates. Just enter your email address and subscribe for free!
Chat on Whatsapp
Hey I'm Suman. Let's Talk!