Circular No.ES/17/2019-20 24th April, 2019
To: Members of the Council
Sub.: CBIC notifies the provisions of Rule 138E of the CGST Rules w.e.f 21st June, 2019
We would like to inform you that CBIC has issued Notification No. 22/2019- Central Tax dated 23rd April, 2019 notifying the provisions of Rule 138E of the CGST Rules w.e.f 21st June, 2019.
Rule 138E prescribes restriction on furnishing of information in PART A of FORM GST EWB-01 in certain circumstances.
Members may kindly make a note of the above.