GST NEWSLETTER – DECEMBER 2019

The CBIC notified the date for blocking of E-way bills on non-filing of GST returns as 21st November, 2019. The rule for blocking of E-way bills was inserted in Notification no. 74/2018 – Central Tax dated 31st December, 2018. The restriction on E-way bills is intended by the CBIC as a way of disciplining tax payers who were irregular in filing GST returns and delaying payment of GST liability.