Clarification on rule 138E of the GST rule 2017

Dear Members,

This Association is in receipt of one Trade Notice No – 07 issued by Central GST Commissionerate, Daman at Vapi on 31st December 2019.

Copy can be seen by clicking here…

The Notice provides for clarification on rule 138E of the GST rule 2017.

  1. The blocked GSTIN cannot generate the E-Way Bill as Consignor/Consignee or Transporter.
  2. The blocked GSTIN can be unblocked by filing GSTR 3B Return. After filing of the Return.

K.T. Parmar