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Update Category: Non Filing of GST returns may restrict E-way Bill Generation (w.e.f 21st June, 2019)
Update Source: Notification issued by CBIC on 23rd April 2019
Release No.: TM/GST/031 dated 25th April 2019

Post implementation of GST, the major challenge of Government has been to increase the number of return filings and to maintain a steady growth in GST revenue. With the return filing front of the GSTN Portal stabilizing, now the Government has shifted its focus to revenue growth by arresting tax evasion.

Government has decided to introduce the provision w.e.f. 21st June 2019 as amended by GST (Amendment) Rules, 2018 - notified vide Notification No 74/2018 - Central tax dated 31st December 2018 to restrict furnishing information in Part A of Form GST EWB - 01 for certain taxpayers which are as under -

  • For Composition Dealer (paying tax U/s 10 of CGST Act, 2017) - Non-furnishing the return for two consecutive tax periods
  • Being person other than Composition Dealer - Returns for consecutive period of two months

The amended provision shall come into force from 21st June 2019.

In cases of non-filing of GST Returns for prescribed period as enumerated above, the E-Way bill may not be generated either by Consignor, Consignee, Transporter, e-commerce operator or a courier agency.

GST Central Tax Notification

SL. No

Notification No.


Link to access the notification


Notification No. 22/2019 - Central Tax dated 23rd April, 2019

Return defaulters or Non filer's who has not furnished their GST Returns for the last two tax periods shall be restricted to generate E-way bill w.e.f. 21st June 2019


Notification No. 74/2018 - Central Tax dated 31st Dec, 2018

Copy of CSGT (Amendment) Rules, 2018 - Refer Point No 12;jsessionid=B1570D6B2E142443497510C6DE02A583

TaxMarvel Comments: It is an interesting development since this may not only impact the business directly but also shall impact the businesses where the defaulting party is its vendor or supplier. The restriction shall placed at GSTIN level of the defaulting party and even when the E-Way Bill is requested by the buyer or courier agency same may not get generated.

It is interesting to see how the above system is configured for the regular- taxpayers who have opted for quarterly filing of returns (GSTR 1 - Quarterly). Going forward, It shall become very important for the business to keep track of filing status of their vendors along with their own filing.

Note: This is for information only. For exact details of changes, the notification/Circular may please be referred to, as and when they are issued.


Published by

Rohit Kumar Singh
(Founder - TaxMarvel Consulting Services LLP)
Category GST   Report

3 Likes   4 Shares   7740 Views


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