No E Way Bill if GST returns for 2 months no filed w.e.f June 21
According to Finance Ministry, Non-filers of GST returns for two consecutive months will be prohibited from generating e-way bills for transporting goods w.e.f June 21, 2019.
In GST, Business under composition scheme will be barred from generating e-way bill if failed to file tax returns for two consecutive quarter i.e six months.
Central Board of Indirect Taxes and Customs (CBIC) Vide Notification No.22 /2019 dated April 23, confirmed that June 21 is the day from which any “consignor, consignee,transporter, e-commerce operator or courier agency” would be prohibit from generating e-way bill , if they failed to file two consecutive tax returns for the stipulated time period as mentioned in the GST rules 138E.
As per rules mention in GST , a composition scheme taxpayer who has not furnished the returns for two consecutive quarter and a regular/normal taxpayer who failed to file the tax returns for a consecutive period of two months would be restricted from generating e-way bill.
In (GST) regime, normal or regular taxpayer have to file monthly tax returns by the 20th day of the subsequent month and those who have opted for composition scheme have to file quarterly returns by the 18th day of the subsequent month following the end of a quarter.
The officials believe, this can help in checking GST evasion. During April-December, there were 3,626 cases of GST evasion/violations, involving Rs 15,278 crore.
Promoted as an anti-evasion measure, e-way bill system was rolled out on April 1, 2018, for moving goods worth over Rs 50,000 from one state to another. The same for intra or within the state movement was rolled out in a phased manner from April 15.
Transporters who is having goods worth over Rs 50,000 would liable to present e-way bill during transit to a GST inspector.
Its been almost two years of GST implementation, the government is now focussing on anti-evasion measures to shore up revenue and increase compliance.
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