{"id":2087,"date":"2019-08-20T17:22:27","date_gmt":"2019-08-20T17:22:27","guid":{"rendered":"https:\/\/www.gstpractitioners.in\/blog\/?p=2087"},"modified":"2019-08-20T17:33:51","modified_gmt":"2019-08-20T17:33:51","slug":"restriction-on-e-way-bill-issuance-relaxed-till-21st-november-2019","status":"publish","type":"post","link":"https:\/\/www.gstpractitioners.in\/blog\/restriction-on-e-way-bill-issuance-relaxed-till-21st-november-2019\/","title":{"rendered":"Restriction on E-way Bill Issuance relaxed till 21st November 2019"},"content":{"rendered":"<div class='epvc-post-count'><span class='epvc-eye'><\/span>  <span class=\"epvc-count\"> 1,242<\/span><\/div><p style=\"text-align: justify\">CBIC has postponed the date of applicability of Rule 138E to 21st day of November, 2019 from existing 21st day of August, 2019. Rule 138E provided that if a registered dealer is failed to file GST Return for consecutive two tax periods, there would be <strong>Restriction on furnishing of information in PART A of FORM GST EWB 01<\/strong><strong>. Not only the taxpayers themselves but even\u00a0<\/strong>the other person would not be able to generate on such\u00a0<strong>taxpayers\u2019<\/strong> behalf. This rule is now applicable from 21st day of November, 2019<\/p>\n<p><strong><em>Notification No. 36\/2019 \u2013 Central Tax issued in this regard :<\/em><\/strong><\/p>\n<p style=\"text-align: justify\">In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India, Ministry of Finance, Department of Revenue No.22\/2019- Central Tax, dated the 23rd April, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 323(E), dated the 23rd April, 2019, namely:-<br \/>\nIn the said notification, for the figures, letters and words \u201c21st day of August, 2019\u201d the figures, letters and words \u201c21st day of November, 2019\u201d shall be substituted.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1,242CBIC has postponed the date of applicability of Rule 138E to 21st day of November, 2019 from existing 21st day &#8230;. <\/p>\n","protected":false},"author":2,"featured_media":2091,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2,23,40,28],"tags":[],"class_list":["post-2087","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-e-way-bill","category-gst-council-meeting","category-gst-return"],"gutentor_comment":0,"_links":{"self":[{"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/posts\/2087","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/comments?post=2087"}],"version-history":[{"count":2,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/posts\/2087\/revisions"}],"predecessor-version":[{"id":2090,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/posts\/2087\/revisions\/2090"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/media\/2091"}],"wp:attachment":[{"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/media?parent=2087"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/categories?post=2087"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gstpractitioners.in\/blog\/wp-json\/wp\/v2\/tags?post=2087"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}