Trade Notice No. 07, Vapi dated 31.12.2019 issued by Central GST Commissionerate, Daman.
Dear all,
Your association SIMA is forwarding herewith a Trade Notice No. 07, Vapi dated 31.12.2019 issued by Central GST Commissionerate, Daman.
As per the Trade Notice, all Stake-holders attention invited to Un-blocking of blocked E-Way bill facility that has implemented from 01.12.2019.
As per rule 138(E) of the GST Rules, 2017, no person (including a consignor, Consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in PART A of FORM GST EWB-01 in respect of a registered person, whether as a supplier or a recipient.
Regarding the above Rule, the following points are brought to your notice:
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.
To view the full Trade Notice PLEASE CLICK HERE.
Thanking you,
With regards,
For Silvassa Industries & Manufacturers Association
Narendra Trivedi
Secretary
