Notification No. 22/2019
Date: April 23, 2019
Subject: Appointment of effective date for rule 138E relating to blocking of e-way bill generation.
Description:
This notification appoints 21 June 2019 as the date from which rule 138E (inserted vide CGST Fourteenth Amendment Rules, 2018) comes into force. Rule 138E restricts generation of e-way bills by non-filers of returns. The effective date was subsequently extended.
Issued under: Section 164 of the CGST Act.
Amendment:
Yes it has been amended through notification 36/2019, 25/2019