Notification No. 36/2019
Date: August 20, 2019
Subject: Extension of date for implementation of rule 138E relating to e-way bill blocking.
Description:
This notification amends Notification No. 22/2019–CT by extending the date for applicability of rule 138E (blocking of e-way bill generation for non-filers) from 21 August 2019 to 21 November 2019. The extension provides relief to taxpayers who had defaulted in filing returns.
Issued for amendment of: Notification No. 22/2019–Central Tax dated 23.04.2019.
Amendment:
Yes it has been amended through notification 78/2019