No GST return filed for 2 months = No E way Bill can be generated

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No GST return filed for 2 months = No E way Bill can be generated

Compliances has to be ensured by stringent laws. There is another mechanism to ensure that the dealer file return in time for easy ITC flow.

Now, No Eway bill can be generated  from 21st June 2019 if GST returns of last 2 months are pending.

GST dealer need to have a look at 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
  1.     If the GST returns for last 2 quarters have not been furnished by the composition dealer

Then dealer will not be allowed to generate the e way bill.

In such cases only Commissioner would be able to allow such generation in select cases that too with an order.

In all sich cases, dealer should do the following :

  1.   Please file all your returns upto April 2019 by 20th June 2019.
  1.     In case if returns are not filed, then the Eway bill will not be generated.

Now,  every registered taxpayer who generates eway bill has to mandatorily  file all their pending returns till April 2019 by 20th June 19, in order to avoid any last minute hassles.

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