New Rule to Unblock E way Bill under GST : Rule 138E CGST

Rule – 138E, Central Goods and Services Tax Rules, 2017

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Provided that the Commissioner may, on 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, in 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:

Refer Notification No 33/2019 Central Tax : CGST (Fifth Amendment) Rules, 2019.