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of <h1>Rule 138E: Restrictions on E-Way Bills for Non-Compliance with Tax Filings; Exceptions Possible with Commissioner Approval.</h1> Rule 138E of the GST Ready Reckoner outlines restrictions on furnishing E-Way Bills. Registered persons, including consignors and transporters, cannot furnish E-Way Bill information if they fail to submit required tax statements or returns for specified periods. Exceptions apply if the Commissioner allows it upon application, subject to conditions. Restrictions were temporarily lifted during certain periods in 2020 and 2021 for non-filing of specific returns. The rule specifies that the jurisdictional Commissioner has the authority to grant or reject permissions related to E-Way Bill submissions.
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