Rule 138E - Restriction on furnishing of information in PART A of FORM GST EWB-01 - Central Goods and Services Tax Rules, 2017

..... nment 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 3[statement in FORM GST CMP-08] for two consecutive 4[quarters]; or (b) being a person other than a person specified in clause (a), has not furnished the returns for a consecutive period of 9[two tax periods]: Provided th .....

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Rule 138E - Restriction on furnishing of information in PART A of FORM GST EWB-01 - Central Goods and Services Tax Rules, 2017

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..... nt of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period February, 2020 to August, 2020.] 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).] 7[(c) being a person other than a person specified in clause (a), has not furnished the statement of outward supplies for any two months or qua .....

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Rule 138E - Restriction on furnishing of information in PART A of FORM GST EWB-01 - Central Goods and Services Tax Rules, 2017

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