A new rule 138E was inserted by the Govt vide its notification no 74/2018 dated 13.12.2018, which has salient features as follows:-
If the GST returns for the last 2 months have not been furnished by the regular dealer or
If the GST returns for last 2 quarters have not been furnished by the composition dealer
HE WILL NOT BE ALLOWED TO GENERATE EWAY BILL ON THE GST-EWAY BILL PORTAL.
In such cases only Commissioner would be able to allow such generation in select cases that too with an order.
Now, What should you do??
Please file all your returns upto April 2019 by 20th June 2019.
In case if returns are not filed, then the Eway bill will not be generated.
In case if you think that if you won’t be able to file then the other person will generate on your behalf then that also won’t be possible.
Thus in the end, each and every registered taxpayer who generates eway bill is requested to file all their pending returns till April 2019 by 20th June 19, in order to avoid any last minute hassles.