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1138E. 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 11in respect of any outward movement of goods of a registered person, who, (a) being a person paying tax under section 10 2[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 3[statement in FORM GST CMP-08] for two consecutive 4[quarters]; or (b) being a person other than a person specified in clause (a), has not furnished the returns for a consecutive period of 9[two tax periods]: Provided that the Commissioner may 6on 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 “6in 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. 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). 7[Explanation. - For the purposes of this Chapter, the expressions transported by railways‘, transportation of goods by railways‘, transport of goods by rail‘ and movement of goods by rail‘ does not include cases where leasing of parcel space by Railways takes place..] 5[(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[“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 CMP08, 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 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 March, 2021 to May, 2021.”;] 10[(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.] Note : 1. Inserted by Notification No. 74/2018 – Central Tax issue dated 31st December,2018 w.e.f. 21.06.2019 2. Inserted by Notification No. 31/2019 – Central Tax Dated 28.06.2019. 3. substituted by Notification No. 31/2019 – Central Tax Dated 28.06.2019. in sub-claue (a), for the word; returns the following shall be subtituted namely; statement in FORM GST CMP-08. 4. substituted by Notification No. 31/2019 – Central Tax Dated 28.06.2019. in sub-claue (a), for the words; tax periods the following shall be subtituted namely; quarters. 5. Inserted by Notification No. 75/2019 – Central Tax Dated 26/12/2019. 6. Inserted by Notification No. 33/2019 – Central Tax Dated 18th July, 2019 7. Inserted vide Notification No.14/2018- CT Dated. 23.03.2018 w.e.f 01.04.2018 8 . Inserted by Notification No. 79/2020-Central Tax Dated. 15.10.2020 w.e.f. 20.03.2020 9. Substituted by Notification No. 94/2020- The Central Goods and Services Tax (Fourteenth Amendment) Rules, 2020 dated 22nd December, 2020. In clause (b), for the words- two months: The following shall be substituted- “two tax periods” 10. Substituted by Notification No. 94/2020- The Central Goods and Services Tax (Fourteenth Amendment) Rules, 2020 dated 22nd December, 2020. 11. Substituted by Notification No 15/2021 by Central Tax Dated 18th May, 2021 For the words "in respect of a registered person, whether as a supplier or a recipient, who" Following words shall be substituted with namely, in respect of any outward movement of goods of a registered person, who, 12. Inserted by Notification No. 32/2021-Central Tax Dated. 29.08.2021 w.e.f. 01.05.2021
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