The Central Board of Indirect Taxes and Customs (CBIC) vide Notification No. 79/2020- Central Tax dated October 15, 2020 has inserted fourth proviso to Rule 138E(b) of the CGST Rules w.e.f. March 20, 2020 to exempt certain taxpayers who have not furnished the return for a consecutive period of two months from restricting them to furnish information in Part A of Form GST EWB-01.
In terms of Rule 138 E (b) of the CGST Rules, 2017, the E Way Bill generation facility of a person is liable to be restricted, in case the person fails to file their GSTR-3B returns, for a consecutive period of two months or more.
“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.” the notification said.