Restriction on furnishing of information in PART A of FORM GST EWB-01

In force From 22 Jun 2017 Act G.S.R. 610(E) of 2017 As on 07 Oct 2026

Act G.S.R. 610(E) of 2017 Ministry Finance Enacted 19 Jun 2017 In force 22 Jun 2017

Rule 138E of the Central Goods and Services Tax Rules, 2017 deals with 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 any outward movement of goods of a registere The Act came into force on 22 Jun 2017.

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 2 [in respect of any outward movement of goods of a registered person, who, -] (a) being a person paying tax under section 10 3 [or availing the benefit of Notification of the Government of India, Ministry of Finance, Department of Revenue No 02/2019- Central Tax (Rate), dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3 , Sub-section (i) vide number G.S.R. 189, dated the 7th March, 2019,], has Not furnished the 4 [statement in FORM GST CMP-08 ] for two consecutive 5 [quarters]; or (b) being a person other than a person specified in clause (a), has Not furnished the returns for a consecutive period of 6 [two tax periods]: 7 [(c) being a person other than a person specified in clause (a), has Not furnished the statement of outward supplies for any two months or quarters, as the case may be;] 8 [(d) being a person, whose registration has been suspended under the provisions of sub-rule (1) or sub-rule (2) or sub-rule (2A) of rule 21A :] Provided that the Commissioner may, 9 [on receipt of an application from a registered person in FORM GST EWB-05 ,] on sufficient cause being shown and for reasons to be recorded in writing, by order, 10 [in FORM GST EWB-06 ] allow 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: 11 [ Provided also that the said restriction shall Not apply during the period from the 20th day of March, 2020 till the 15th day of October, 2020 in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08 , as the case may be, has Not been furnished for the period February, 2020 to August, 2020.] 12 [Provided also that the said restriction shall not apply during the period from the 1st day of May, 2021 till the 18th day of August, 2021, in case where there turn in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08 , as the case may be, has not been furnished for the period March, 2021 to May, 2021.] 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).] 2.Substituted vide Notification No.15/2021 - CT dated 18.05.2021 for "in respect of a registered person, whether as a supplier or a recipient, who,-" 6.Substituted (w.e.f. 22.12.2020) vide Notification No. 94/2020 - CT dated22.12.2020 for "two months". 1 [ CHAPTER XVII INSPECTION, SEARCH AND SEIZURE ]
Amendment notes
1. Inserted (w.e.f. 21.11.2019 vide Notification No. 36/2019-C.T., dated20.08.2019) by Notification No. 74/2018-C.T. , dated 31.12.2018.
3. Inserted vide Notification No. 31/2019 -CT dated 28.06.2019.
4. Substituted vide Notification No.31/2019 - CT dated 28.06.2019 for "returns".
5. Substituted vide Notification No.31/2019 - CT dated 28.06.2019 for "tax periods".
7. Inserted with effect from 11.01.2020vide Notification No. 75/2019- CT dated 26.12.2019.
8. Inserted vide Notification No 94/2020 -CT dated 22.12.2020.
9. Inserted vide Notification No.33/2019-CT dated 18.07.2019.
10. Inserted vide Notification No. 33/2019-CT dated 18.07.2019.
11. Inserted (w.e.f. 20.03.2020) vide NotificationNo.79/2020-CT dated 15.10.2020.
12. Inserted (w.e.f. 01.05.2021) vide Notification No. 32/2021-CT dated 29.08.2021.
1. Rules 139 to 162 Inserted (w.e.f. 01.07.2017) by Notification No. 15/2017-CT dated 01.07.2017.
Rule 138E, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

Questions about Rule 138E

What does Rule 138E of the Central Goods and Services Tax Rules deal with?

Rule 138E of the Central Goods and Services Tax Rules is headed "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 any outward movement of goods of a registere

How do I find court cases under Rule 138E of the Central Goods and Services Tax Rules?

In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 138E, rule 138E CGST Rules 2017, rule 138E of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Rule 138E of the Central Goods and Services Tax Rules, and has it changed?

Its own text turns on rule 3 (Intimation for composition levy), rule 10 (Issue of registration certificate), so none of them can safely be read on its own.

When did Rule 138E of the Central Goods and Services Tax Rules come into force?

Rule 138E of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 138E, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.

Other rules of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.