https://www.taxtmi.com/article/detailed?id=8844 Rule 138E restricts furnishing information in PART A of FORM GST EWB-01 and prevents e-way bill generation where a registered person has not filed returns for two consecutive months or composition taxpayers have not filed FORM GST CMP-08 for two successive quarters; the Commissioner may, on application in FORM GST EWB-05 and for reasons recorded, permit furnishing of PART A information subject to conditions and an opportunity of being heard. en-us Wed, 04 Dec 2019 10:13:40 +0530 Wed, 04 Dec 2019 10:13:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8844 Rule 138E restricts furnishing information in PART A of FORM GST EWB-01 and prevents e-way bill generation where a registered person has not filed returns for two consecutive months or composition taxpayers have not filed FORM GST CMP-08 for two successive quarters; the Commissioner may, on application in FORM GST EWB-05 and for reasons recorded, permit furnishing of PART A information subject to conditions and an opportunity of being heard. Articles Goods and Services Tax - GST Wed, 04 Dec 2019 10:13:40 +0530 https://www.taxtmi.com/article/detailed?id=8844