{"id":23426,"date":"2019-08-25T12:50:30","date_gmt":"2019-08-25T07:20:30","guid":{"rendered":"https:\/\/enterslice.com\/learning\/?p=23426"},"modified":"2019-09-05T17:25:24","modified_gmt":"2019-09-05T11:55:24","slug":"non-generation-of-e-way-bill-after-november-21-2019-in-case-of-non-filing-of-gst-return","status":"publish","type":"post","link":"https:\/\/enterslice.com\/learning\/non-generation-of-e-way-bill-after-november-21-2019-in-case-of-non-filing-of-gst-return\/","title":{"rendered":"Non-Generation of E-way Bill after November 21, 2019, in case of non-filing of GST Return"},"content":{"rendered":"<p class=\"has-drop-cap\"><strong>With deferment in implementation of Rule 138E<\/strong> and considering the hardships of the taxpayers and also in the public interest CBIC <strong>has extended the date from August 21, 2019, to November 21, 2019. <\/strong>After this, no person shall be allowed to generate an e-way bill, if he has not furnished the returns for two consecutive tax periods.<\/p>\n\n\n\n<p><strong><em>The GST notification No &ndash; 36\/2019<\/em><\/strong><sup><a href=\"http:\/\/drive.google.com\/uc?export=download&amp;id=144ULo2x7r8zEpnwJqXqR-8ZTvntdLBv3\">[1]<\/a><\/sup><strong><em>&nbsp;was issued on 20.08.2019 to extend the due date to 21<sup>ST<\/sup> November 2019 from 21<sup>st<\/sup> August 2019<\/em><\/strong><\/p>\n\n\n\n<div class=\"shadow2\"><strong>NOTE:<\/strong> Person includes a consignor, consignee, transporter, an e-commerce operator or a courier agency.<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Analysis of the notification No-36\/2019<sup><a href=\"http:\/\/drive.google.com\/uc?export=download&amp;id=144ULo2x7r8zEpnwJqXqR-8ZTvntdLBv3\">[2]<\/a><\/sup> i.e. Rule 138E of GST Rules, 2017 <\/h2>\n\n\n\n<p>Any person registered&nbsp;in the capacity of a supplier or a recipient (whether he is a consignor, consignee, transporter, e-commerce operator or courier agency) will not be permitted to generate or furnish information in <strong>Part A of FORM GST EWB-01<\/strong> <strong>i.e. E-way Bill<\/strong> If the return is not filed for two consecutive periods.<\/p>\n\n\n\n<ul><li><strong>In the case of composition dealer:<\/strong> &ndash; If the person has not filed <strong><a href=\"https:\/\/enterslice.com\/learning\/gstr-4-return-gst\/\">GSTR-4<\/a><\/strong> for two consecutive quarters.<\/li><li><strong>Cases other than a composition dealer:<\/strong> &ndash; If the person has not filed <strong><a href=\"https:\/\/enterslice.com\/learning\/gstr-3-return\/\">GSTR -3B<\/a><\/strong>\/ <strong><a href=\"https:\/\/enterslice.com\/learning\/gstr-1-return\/\">GSTR-1<\/a><\/strong> for two consecutive months<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Comparative Analysis of Current and Expected scenario<\/h2>\n\n\n\n<p>In the current scenario, taxpayers have never\nseen businesses being impacted by non-filing \/ late filing of\nreturns.&nbsp;&nbsp;Compliances like filing of GST returns, income tax returns,\ntax audits, statutory audits, etc. are merely&nbsp;a procedure in minds of the taxpayer,\nwhich needs to be changed. People are with the mind-set that even if the\nreturns are not filed on&nbsp;time, there is always a choice of filing them\nwith late fees, interest, penalty, etc.<\/p>\n\n\n\n<p>After this notification, the expected scenario\nwill change the way of thinking of taxpayer, for the very first time in India\nNon-filing \/ late-filing of returns for two consecutive periods would lead to\ndisturbance in movement\/transportation of goods which in-turn may impact the\nbusinesses.&nbsp;<\/p>\n\n\n\n<div class=\"shadow2\"><strong>NOTE:<\/strong>&ldquo;As per CGST Notification no. 22\/2019 dated 23rd April 2019[3], Once the Rule 138E of CGST Rules, 2017 which restricts furnishing of information in PART A of FORM GST EWB-01 is made effective from, 21st November 2019.&rdquo;<\/div>\n\n\n\n<p>The importance of filing GST returns will increase as the taxpayers of India will realize to file the <strong><a href=\"https:\/\/enterslice.com\/gst-return-filing\">GST returns<\/a><\/strong> timely and regularly. However, if a taxpayer fails to furnish the GST return for two consecutive periods (month\/quarter), will be barred from generating the e-way bills for transporting of goods.<\/p>\n\n\n\n<p><b>Also, Read:<\/b> <mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/enterslice.com\/learning\/e-way-bill-system-under-gst\/\">What is the E-Way Bill System under GST?&#65279;<\/a><\/mark>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Details required for generating E-WAY bill<\/h2>\n\n\n\n<ul><li>The invoice of the goods<\/li><li>Document details of taxable supply of goods<\/li><li>Details of the taxable value of the goods, <\/li><li>Tax amounts and HSN code. <\/li><\/ul>\n\n\n\n<p>To track down non-compliant businesses who failed\nto deposit the tax dues, the above details are important for GST department.\nAdditionally, there are strict penal provisions for transporting consignments\nwithout the record of e-way bill.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Under what circumstances it is possible to generate an e-way bill if there is a failure in filing GST returns for two consecutive periods?<\/h2>\n\n\n\n<p>If a request is made by a registered person and after giving an opportunity of being heard to the person if the commissioner believes that there were a sufficient cause and reasons for failing to comply with the returns. The Commissioner after recording the reasons in writing may pass an Order with conditions and restrictions allowing generation of an e-way bill (i.e. furnishing of information in PART A of FORM GST E-WAY BILL 01).<\/p>\n\n\n\n<p>Tax will be considered as it is deemed\ngranted or rejected (as the case may be) if the permission is granted or\nrejected by the Commissioner of State tax or Commissioner of Union territory.<\/p>\n\n\n\n<div class=\"shadow1\"><strong>NOTE:<\/strong> There are certain restrictions which are imposed on generating the E-way Bill if the below-mentioned conditions are not complied with:<\/div>\n\n\n\n<ul><li>If the registered person whether supplier or\nrecipient has defaulted in furnishing GST return for two consecutive periods,\nthen the E-way bill cannot be generated.<\/li><li>If the registered person whether\nsupplier\/recipient has defaulted and tries to generate an E-way bill on the\nE-way bill portal. E-way bill portal will not let you move further and generate\nthe Part A of FORM GST EWB 01.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p>In case of defaults made by the taxpayers, the access of E-way bill will be blocked and the non-compliant taxpayer businesses will be left handicapped and will be required to file the GST returns. Under the new regime, the generation of e-way bill is expected to be automated for B2B invoices. In Goods and Services Tax Network (GSTN) the IT system has been put in place so that businesses which have not filed tax returns for the stipulated period would be barred from generating e-way bills.<\/p>\n\n\n\n<p><b>Our Recommendation<\/b> <mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/enterslice.com\/learning\/rules-regarding-e-way-bill-under-gst\/\">Rules Regarding e-Way Bill Under GST&#65279;<\/a><\/mark>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>With deferment in implementation of Rule 138E and considering the hardships of the taxpayers and also in the public interest CBIC has extended the date from August 21, 2019, to November 21, 2019. After this, no person shall be allowed to generate an e-way bill, if he has not furnished the returns for two consecutive [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":23462,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[49],"tags":[2673],"acf":{"service_id":"68"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v14.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Non-Generation of E-way Bill after November 21, 2019<\/title>\n<meta name=\"description\" content=\"Non-Generation of E-way Bill - With deferment in implementation of Rule 138E and considering the hardships of the taxpayers and also in the public interest CBIC has extended the date from August 21, 2019, to November 21, 2019.\" \/>\n<meta name=\"robots\" content=\"index, follow\" \/>\n<meta name=\"googlebot\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta name=\"bingbot\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/enterslice.com\/learning\/non-generation-of-e-way-bill-after-november-21-2019-in-case-of-non-filing-of-gst-return\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Non-Generation of E-way Bill after November 21, 2019\" \/>\n<meta property=\"og:description\" content=\"Non-Generation of E-way Bill - With deferment in implementation of Rule 138E and considering the hardships of the taxpayers and also in the public interest CBIC has extended the date from August 21, 2019, to November 21, 2019.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/enterslice.com\/learning\/non-generation-of-e-way-bill-after-november-21-2019-in-case-of-non-filing-of-gst-return\/\" \/>\n<meta property=\"og:site_name\" content=\"Enterslice\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/enterslice\" \/>\n<meta property=\"article:author\" content=\"enterslice\" \/>\n<meta property=\"article:published_time\" content=\"2019-08-25T07:20:30+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-09-05T11:55:24+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2019\/08\/Non-Generation-of-E-way-Bill-after-November-21-2019.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"630\" \/>\n<meta name=\"twitter:card\" content=\"summary\" \/>\n<meta name=\"twitter:creator\" content=\"@enterslice\" \/>\n<meta name=\"twitter:site\" content=\"@enterslice\" \/>\n<!-- \/ Yoast SEO plugin. -->","authorName":"Narendra Kumar","authorImageUrl":"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2019\/04\/nk-1.jpg","authorDescription":"Experienced Finance and Legal Professional with 12+ Years of Experience in Legal, Finance, Fintech, Blockchain, and Revenue Management.","postViews":404,"readingTime":3,"nextPost":{"id":23424,"slug":"labour-cost-management-a-brief-analysis"},"prevPost":{"id":23423,"slug":"cag-gst-regime-has-failed-to-perform-to-its-full-potential"},"featuredMediaUrl":"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2019\/08\/Non-Generation-of-E-way-Bill-after-November-21-2019.jpg","postTerms":"GST","_links":{"self":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/posts\/23426"}],"collection":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/comments?post=23426"}],"version-history":[{"count":0,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/posts\/23426\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/media\/23462"}],"wp:attachment":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/media?parent=23426"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/categories?post=23426"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/tags?post=23426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}