Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Restrictions on Furnishing Part A of FORM GST EWB-01 for Outward Goods Movement under s.10 and rule 21A</h1> No person may furnish PART A of FORM GST EWB-01 for outward movement of goods on behalf of a registered person who: (a) being under section 10 or enjoying specified rate benefit, has not filed FORM GST CMP-08 for two consecutive quarters; (b) otherwise, has not filed returns for two consecutive tax periods; (c) has not filed outward-supplies statements for two months/quarters; or (d) whose registration is suspended under rule 21A. The jurisdictional Commissioner may permit filing on application (FORM GST EWB-05) for sufficient cause, by order (FORM GST EWB-06), subject to conditions; a hearing is required before rejecting. Specified COVID-period exemptions apply.