TMI BlogRestriction on furnishing of information in PART A of FORM GST EWB-01X X X X Extracts X X X X X X X X Extracts X X X X ..... ourier agency) shall be allowed to furnish the information in PART A of FORM GST EWB-01 11 [ in respect of any outward movement of goods of a registered person, who, __ ] (a) being a person paying tax under section 10, 2 [ or availing the benefit of notification of the Government of India, Ministry of Finance, Department of Revenue No. 02/2019 Central Tax (Rate), dated the 7th Marc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Provided further that no order rejecting the request of such person to furnish the information in PART A of FORM GST EWB 01 under the first proviso shall be passed without affording the said person a reasonable opportunity of being heard: Provided also that the permission granted or rejected by the Commissioner of State tax or Commissioner of Union territory tax shall be deemed to be grante ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 quarters, as the case may be. ] 10 [ (d) being a person, whos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iods 5. Inserted vide Notification No. 33/2019 Central Tax dated 18-07-2019 6. Inserted vide Notification No. 33/2019 Central Tax dated 18-07-2019 7. Inserted vide Notification No. 75/2019 Central Tax dated 26-12-2019 w.e.f. 11-01-2020 8. Inserted vide NOTIFICATION NO. 79/2020 Central Tax dated 15-10-2020 w.e.f. 20-03-2020 9. Substituted vide NOTIFICATION NO. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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