The Central Board of Indirect Taxes through notification dated 29th August, 2021 has issued the Central Goods and Services Tax (Seventh Amendment) Rules, 2021. The Central Goods and Services Tax Rules provides that any registered person holding certificate under FORM GST REG-06, including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall not be allowed to furnish the information in PART A of FORM GST EWB-01, if he has not furnished the statement in FORM GST CMP-08 for two consecutive years.
The amendment provides that the said restriction shall not apply during the period from the 1st day of May, 2021 till the 18th day of August, 2021, in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period March, 2021 to May, 2021.
