'No e-way bill if GST returns not filed for 2 months'
New Delhi: Non-filers of GST returns for two straight months will be barred from generating e-way bills for transporting goods effective June 21, the finance ministry said.
Businesses under GST composition scheme, however, will be barred from generating e-way bill if they fail to file tax returns for two consecutive filing periods, which is six months.
The Central Board of Indirect Taxes and Customs (CBIC) has notified June 21, 2019, as the day from which any "consignor, consignee, transporter, e-commerce operator or courier agency" would be barred from generating electronic way or e-way bill for failure to file tax returns for the stipulated time period as mentioned in the GST rules. As per rules, a composition scheme taxpayer who has not furnished the returns for two consecutive tax periods and a regular taxpayer who has not filed returns for a consecutive period of two months would be restricted from generating e-way bill.