Notification No. 22/2019
Date: April 23, 2019
Subject: Appointment of effective date for Rule 138E relating to restriction on e-way bill generation
Description:
Appoints 21.06.2019 as the date from which provisions of Rule 138E of the CGST Rules shall come into force. Enables restriction on generation of e-way bills for taxpayers who have not filed prescribed returns.
Previous Notification: Notification No. 74/2018–Central Tax dated 31.12.2018
Effective Date: 21.06.2019