Notification No.: 36/2019 – Central Tax
Date of Notification: 20th August 2019
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 164 – Power to make rules
- CGST Rules, 2017:
- Rule 138E – Restriction on furnishing information in Part A of E-Way Bill
- Amends: Notification No. 22/2019 – Central Tax dated 23rd April 2019, as amended by Notification No. 25/2019 – Central Tax dated 21st June 2019
- Integrated GST Act: Not applicable
Summary of Notification
Further Extension of Enforcement Date for Rule 138E – Blocking of E-Way Bill Generation:
The Central Government, via this notification, has amended Notification No. 22/2019 – Central Tax to further postpone the enforcement of Rule 138E of the CGST Rules, 2017.
Revised Enforcement Date of Rule 138E:
From 21st August 2019 → Extended to 21st November 2019
Impact:
Rule 138E, which restricts the generation of E-Way Bills for taxpayers who fail to file returns for two consecutive periods, will now become effective from 21st November 2019, giving businesses additional time to comply.
