Notwithstanding anything contained in sub-rule (1) of rule 138, no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in PART A of FORM GST EWB-01 in respect of a registered person, whether as a supplier or a recipient, who,—
(a) being a person paying tax under section 10 #[or availing the benefit of Notification No. 02/2019- State Tax (Rate), dated the 7th March, 2019, published in the Maharashtra Government Gazette, Extraordinary No. 79, Part-IV-B, vide Finance Department Notification No. GST-1019/C.R.39/Taxation-1, dated the 7th March, 2019], has ! This rule was inserted by Notification No. MGST-1017/C.R.148/Taxation-1, (Notification No.25/2017, Sixth Amendment-2017), dated 30t August, 2017. (w. e. f. 15t February, 2018) and then substituted by Notification No. GST- 1018/C.R.04/ Taxation-1, (Notification No. 12/2018, Second Amendment-2018), dated 31= March 2018 (w.e.f. 1st April 2018). Prior to substitution this rule read as under:
“138D.Facility for uploading information regarding detention of vehicle.-Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal.” 2 This Explanation was inserted by Notification No. GST-1018/C.R. 30/Taxation-1,(Notification No.14/2018, Third Amendment-2018), dated 31=t March 2018 (w.e.f. 1=t April 2018) 3 This rule was inserted by Notification No. GST-1018/C.R.153/Taxation-1, (Notification No.74/2018, Fourteenth Amendment-2018), dated 31st December, 2018 (w. e. f. 21st June 2019 by Notification No. GST-1019/C.R.
61/Taxation-1 dt. 25th April 2019).
* These words and figures were inserted by Notification No. GST-1019/C.R. 71/Taxation-1, dated 28% June 2019 (Fourth Amendment-2019, Notification No. 31/2019) (w.e.f. 28t June 2019).
293 not furnished the ![statement in FORM GST CMP-08| for two consecutive ?[quarters]; or
(b) being a person other than a person specified in clause (a), has not furnished the returns for a consecutive period of 3[two tax periods|:
Provided that the Commissioner may,*| on receipt of an application from a registered person in FORM GST EWB-05] on sufficient cause being shown and for reasons to be recorded in writing, by order S[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 PART A of FORM GST EWB-01 under the first proviso shall be passed without affording the said person a reasonable opportunity of being heard:
Provided also that the permission granted or rejected by the Commissioner of State tax or Commissioner of Union territory tax shall be deemed to be granted or, as the case may be, rejected by the Commissioner.
! These words, letters and figures were substituted for the word “returns” by Notification No. GST-1019/C.R.
71/ Taxation-1, dated 28% June 2019 (Fourth Amendment-2019, Notification No. 31/2019) (w.e.f. 28 June 2019).
2 This word was substituted for the words “tax periods” by Notification No. GST-1019/C.R. 71/Taxation-1, dated 28% June 2019 (Fourth Amendment-2019, Notification No. 31/2019) (w.e.f. 28% June 2019).
3 The words “two tax periods” were substituted for the words “two months” by Notification No.GST-1020/C.R.
120/Taxation-1, dated 4% January 2021 (Fourteenth Amendment-2020, Notification No.94/2020) (w.e.f. 22nd December 2020).
* These words, letters and figures were inserted by Notification No.GST-1019/C.R. 82/Taxation-1, dated 24 July 2019 (Fifth Amendment-2019, Notification No.33/2019) (w.e.f. 18% July 2019).
5 These words, letters and figures were inserted by Notification No.GST-1019/C.R. 82/Taxation-1, dated 24t July 2019 (Fifth Amendment-2019, Notification No.33/2019) (w.e.f. 18% July 2019).
294
Explanation: — For the purposes of this rule, the expression “Commissioner” shall mean the jurisdictional Commissioner in respect of the persons specified in clauses (a) and (b).]
![Provided also that the said restriction shall not apply during the period from the 20th day of March, 2020 till the 15th day of October, 2020 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 February, 2020 to August, 2020.]
2[Provided also that the said restriction shall 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.]
3[(c) being a person other than a person specified in clause (a), has not furnished the statement of outward supplies for any two months or quarters, as the case may be.]
#[(d) being a person, whose registration has been suspended under the provisions of sub-rule (1) or sub-rule (2) or sub-rule (24) or rule 21A.]
1 This proviso was inserted by Notification No.GST-1020/C.R. 97C/Taxation-1, dated 23+ October 2020 (Twelfth Amendment-2020, Notification No.79/2020) (w.e.f. 20 March 2020) 2 This proviso was inserted by Notification No.GST-1021/C.R.84/Taxation-1, dated 20% September 2021 (Seventh Amendment-2021, Notification No.32/2021) (w.e.f. 1=t May 2021) 3 This clause was inserted by Notification No. GST-1019/C.R.3/ Taxation-1 (Notification No. 75/2019, Ninth Amendment- 2019), dated the 6% January 2020. (w.e.f. 11th January 2020).
* This clause was inserted by Notification No. GST-1020/C.R.120/ Taxation-1 (Notification No. 94/2020, Fourteenth Amendment-2020), dated the 4% January 2021. (w.e.f. 22 December 2020).
295 1[Chapter - XVII Inspection, Search and Seizure