CBIC notifies the provisions of Rule 138E of the CGST Rules w.e.f 21st June, 2019

Circular No.ES/17/2019-20                                                            24^th April, 2019        

To: Members of the Council                 

Sub.: CBIC notifies the provisions of Rule 138E of the CGST Rules w.e.f 21^st June, 2019

Dear Member,

We would like to inform you that CBIC has issued Notification No. 22/2019- Central Tax dated 23^rd April, 2019 notifying the provisions of Rule 138E of the CGST Rules w.e.f 21^st 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.

Thanking you,             

Yours faithfully,

S. BALARAJU
EXECUTIVE DIRECTOR