Restriction of furnishing of E-Way Bill [Rule 138E]

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..... e allowed to furnish the information in PART A of FORM GST EWB-01 in respect of any outward movement of goods of a registered person, who,- (a) being a person paying tax under section 10 , has not furnished the statement in FORM GST CMP-08 for two consecutive quarters; or (b) being a person other than a person specified in clause (a) (i.e. opt paying a tax under section .....

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..... be specified by him. 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. The permission granted or rejected by the Commissioner of State tax or Commissioner of Union territory tax shall be deemed to be granted or, as the cas .....

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..... the period March, 2021 to May, 2021. Explanation: For the purposes of this rule, the expression Commissioner shall mean the jurisdictional Commissioner in respect of the persons specified in Rule 138E clauses (a) and (b). - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.co .....

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