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of <h1>Rule 138E of CGST Rules 2017 limits certain entities from filing PART A of FORM GST EWB-01 without required returns.</h1> Rule 138E of the Central Goods and Services Tax Rules, 2017, restricts certain entities from furnishing information in PART A of FORM GST EWB-01 for outward movement of goods. This applies to registered persons who have not submitted the required statements or returns for specified periods. Exceptions are provided for specific timeframes, and the Commissioner may allow furnishing of information upon application and reasonable cause. The rule also specifies that any decision by the Commissioner of State or Union territory tax is deemed applicable by the jurisdictional Commissioner. This restriction does not apply during certain periods where returns for specified months were not furnished.
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