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No Eway bill w.e.f. 21st June 2019, if GST returns of last 2 months are pending



A new rule 138E was inserted by the Govt vide its notification no 74/2018 dated 13.12.2018, which has salient features as follows:- 1. If the GST returns for the last 2 months have not been furnished by the regular dealer or 2. If the GST returns for last 2 quarters have not been furnished by
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