(Last Updated On: July 2, 2019)

New Return for GST Composition Scheme Notified :

GSTR 4

Rule 138E CGST Rules 2017 : Changed by Notification No 31/2019 Central Tax Dated 28.06.2019

Composition dealers and suppliers claiming the benefit of 6% presumptive taxation scheme under Notification number 02/2019-Central Tax (Rate), dated 07-03-2019 shall not be allowed to generate e-way bill if return has not been filed for 2 consecutive quarters [Rule 138E amended].

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

138E. 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 a registered person, whether as a supplier or a recipient, who,—

(a)		being a person paying tax under section 10 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 returns statement in FORM GST CMP-08 for two consecutive tax periods quarters ; or
(b)		being a person other than a person specified* in clause (*a), has not furnished the returns for a consecutive period of two months: