Restriction on e way bill furnishing bars Part A entries for suppliers with specified non filing; commissioner may permit on application. Restriction on furnishing E-Way Bill Part A prevents entry in Part A of Form GST EWB-01 for outward movement of goods where the supplier has failed statutory filings: non-filing of FORM GST CMP-08 for two consecutive quarters for composition taxpayers, non-filing of returns for two consecutive tax periods, non-filing of outward-supplies statements for two months/quarters, or where registration is suspended. The Commissioner may allow furnishing on application in FORM GST EWB-05 with reasons in FORM GST EWB-06 and must afford a hearing before rejecting an application.