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CMA Final · Indirect Tax Laws and Practice · TDS and TCS under GST

Under rule 138E of the CGST Rules, 2017, a person cannot furnish information in PART A of FORM GST EWB-01 for outward movement of goods of a registered person in certain default cases. Which registered person is NOT covered by this restriction?

A regular taxpayer who has filed all required returns and outward-supply statements is not covered by rule 138E. The restriction hits composition persons missing CMP-08 for two consecutive quarters, other persons missing outward supply statements for two months or quarters, and those whose registration is suspended under rule 21A.

  1. AA regular taxpayer who has furnished all statements of outward supplies and returns for the last two months or quarters, as applicableCorrect
  2. BA composition taxpayer who has not furnished FORM GST CMP-08 for two consecutive quarters
  3. CA regular taxpayer who has not furnished the statement of outward supplies for any two months or quarters, as the case may be
  4. DA person whose registration has been suspended under rule 21A

Explanation

Rule 138E restricts Part A of EWB-01 for a composition person who has not filed CMP-08 for two consecutive quarters, other persons who have not filed statements of outward supplies for two months or quarters, and those whose registration is suspended under rule 21A. A compliant regular taxpayer is not restricted. The other options are all listed default cases.

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