[Rule
138E. Restriction on furnishing of information in PART A of FORM GST EWB-01. -
Notwithstanding
anything contained in sub-rule (1) of rule 138, no person (including a
consignor, consignee, transporter, an e-commerce operator or a courier agency)
shall be allowed to furnish the information in PART A of FORM GST EWB-01 2[in
respect of any outward movement of goods of a registered person, who, -]
(a) being
a person paying tax under section 10 3[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 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 4[statement in FORM GST
CMP-08 ] for two consecutive 5[quarters]; or
(b) being
a person other than a person specified in clause (a), has Not furnished the
returns for a consecutive period of 6[two tax periods]:
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;]
8[(d)
being a person, whose registration has been suspended under the provisions of
sub-rule (1) or sub-rule (2) or sub-rule (2A) of rule 21A:]
Provided
that the Commissioner may, 9[on receipt of an application from a registered
person in FORM GST EWB-05,] on sufficient cause being shown and for reasons to
be recorded in writing, by order, 10[in FORM GST EWB-06 ] allow furnishing of
the said information in PART A of FORM GST EWB 01 , subject to such conditions
and restrictions as may be specified by him:
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 granted or, as the
case may be, rejected by the Commissioner:
11[
Provided also that the said restriction shall Not apply during the period from
the 20th day of March, 2020 till the 15th day of October, 2020 in case where
the return in FORM GSTR-3B or the statement 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.]
12[Provided
also that the said restriction shall not apply during the period from the 1st
day of May, 2021 till the 18th day of August, 2021, in case where there turn in
FORM GSTR-3B or the statement 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 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 clauses
(a) and (b).]
