No E-Way Bill if GST Returns are Pending

Sakshi Jain
Sakshi Jain at May 25, 2023

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Know the E-Way Bill Rules When GST Returns are Pending

The government took strict action taking no abidance of GST into consideration that no taxpayer would be able to generate an e-way bill in case if he does not file the GST Return for consecutive 2 months. In this article we will discuss the same briefly:

Introduction of New Rule

As per the vide notification no. 74/2018 dated 13th December 2018 a 138E was introduced by the government of India to make people follow the GST Return related provision. According to this rule.

A normal taxpayer would not be able to generated an e-way bill in case if he does not furnish the last 2 months GST Returns.

Whereas a composition dealer will not be able to generate an e-way bill if he does not file the GST Return for the last 2 consecutive periods.

Howsoever, the commissioner with an order may allow the generation of an e-way bill in selected cases if he finds it to be fit. 

Consequence of Rule138E

  1. Please file all your returns up to April 2019 by 20th June 2019.
  2. In case returns are not filed, then the Eway bill will not be generated.
  3. In case you think that if you won't be able to file then the other person will generate on your behalf then that also won't be possible.

Thus in the end, each and every registered taxpayer who generates eway bill is requested to fill all their pending returns till April 2019, in order to avoid any last-minute hassles.

The relevant provisions have been incorporated below for your reference.

'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 in respect of a registered person, whether as a supplier or a recipient, who, -

(a) being a person paying tax under section 10, has not furnished the returns for two consecutive tax periods; or

(b) being a person other than a person specified in clause (a), has not furnished the returns for a consecutive period of two months :

Provided that the Commissioner may, on sufficient cause being shown and for reasons to be recorded in writing, by order, allow the 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.

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).”.

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