Under Rule 138E(b) of the CGST Rules, 2017, a regular taxpayer who has not furnished returns for how many consecutive tax periods may be barred from generating e-way bills?
Question and options
Under Rule 138E(b) of the CGST Rules, 2017, a regular taxpayer who has not furnished returns for how many consecutive tax periods may be barred from generating e-way bills?
Three tax periods
Two tax periods
Four tax periods
Six tax periods
Answer and explanation
Rule 138E(b) of the CGST Rules, 2017 restricts e-way bill generation by a person, other than a composition taxpayer, who has not furnished returns for a consecutive period of two tax periods. A composition taxpayer is caught under clause (a) for two consecutive statements in FORM GST CMP-08. The Commissioner may allow generation on an application in FORM GST EWB-05.
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