Restriction on furnishing of information in PART A of FORM GST EWB-01

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.... courier agency) shall be allowed to furnish the information in PART A of FORM GST EWB-01 ^11[in respect of any outward movement of goods of a registered   person, who, __] (a) being a person paying tax under section 10, ^2[or availing the benefit of notification of the Government of India, Ministry of Finance, Department of Revenue No. 02/2019- Central Tax (Rate), dated the 7th....

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....on from a registered person in FORM GST EWB-05,] on sufficient cause being shown and for reasons to be recorded in writing, by order ^6[in FORM GST EWB-06], allow furnishing of the said information in PART A of FORM GST EWB 01, subject to such conditions and restrictions as may be specified by him: Provided further that no order rejecting the request of such person to furnish the information in....

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....l not apply during the period from the 1st day of May, 2021 till the 18th day of August, 2021, in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period March, 2021 to May, 2021.] Explanation:- For the purposes of this rule, the expression "Commissioner" shall mean t....

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....serted vide Notification No. 33/2019 - Central Tax dated 18-07-2019 6. Inserted vide Notification No. 33/2019 - Central Tax dated 18-07-2019 7. Inserted vide Notification No. 75/2019 - Central Tax dated 26-12-2019 w.e.f. 11-01-2020 8.  Inserted vide Notification No. 79/2020 - Central Tax dated 15-10-2020 w.e.f. 20-03-2020 9. Substituted vide Notific....