https://www.taxtmi.com/manuals?id=1978 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. en-us Wed, 15 Feb 2023 13:00:00 +0530 Tue, 23 May 2023 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1978 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. Manuals GST Wed, 15 Feb 2023 13:00:00 +0530 https://www.taxtmi.com/manuals?id=1978