Section 138E: [ Restriction on furnishing of information in PART A of FORM GST EWB-01. [Inserted by Notification No. G.S.R. 1251(E), dated 31.12.2018 (w.e.f. 19.6.2017).]

Q: What does Section 138E of The CGST (Refund) Rules, 2017 (TCRR) deal with?

Section 138E TCRR pertains to "[ Restriction on furnishing of information in PART A of FORM GST EWB-01. [Inserted by Notification No. G.S.R. 1251(E), dated 31.12.2018 (w.e.f. 19.6.2017).]". It is part of the The CGST (Refund) Rules, 2017, a legislation enacted by the Parliament of India. Section 138E of The CGST (Refund) Rules, 2017 (TCRR) governs [ Restriction on furnishing of information in PART A of FORM GST EWB-01. [Inserted by Notification No. G.S.R. 1251(E), dated 31.12.2018 (w.e.f. 19.6.2017).]. As verified on 19 May 2026.

Q: Is Section 138E TCRR still in force?

Yes, Section 138E of the The CGST (Refund) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 138E TCRR?

धारा 138E TCRR is the Devanagari Hindi reference for Section 138E of the The CGST (Refund) Rules, 2017. Section 138E of The CGST (Refund) Rules, 2017 (TCRR) governs [ Restriction on furnishing of information in PART A of FORM GST EWB-01. [Inserted by Notification No. G.S.R. 1251(E), dated 31.12.2018 (w.e.f. 19.6.2017).]. As verified on 19 May 2026.

Q: What is Dhara 138E TCRR?

Dhara 138E TCRR is the Roman Hindi reference for Section 138E of the The CGST (Refund) Rules, 2017. "Dhara" means "Section" in Hindi. Section 138E of The CGST (Refund) Rules, 2017 (TCRR) governs [ Restriction on furnishing of information in PART A of FORM GST EWB-01. [Inserted by Notification No. G.S.R. 1251(E), dated 31.12.2018 (w.e.f. 19.6.2017).]. As verified on 19 May 2026.

Q: How to cite Section 138E of The CGST (Refund) Rules, 2017?

Cite as: "Section 138E, The CGST (Refund) Rules, 2017 (TCRR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Refund) Rules, 2017, § 138E (India).

Law on Tips Editorial Board

- Notwithstanding anything contained in sub-rule (1) of rule 138, 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 any outward movement of goods of a registered person, who, -]

(a) being a person paying tax under section 10, [or availing the benefit of notification of the Government of India, Ministry of Finance, Department of Revenue No. 02/2019- Central Tax (Rate), dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 189, dated the 7th March, 2019,] [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.] has not furnished the [statement in FORM GST CMP-08] [Substituted 'returns' by Notification No. G.S.R. 457(E), dated 28.6.2019.] for two consecutive [quarters] [Substituted 'tax periods' by Notification No. G.S.R. 457(E), dated 28.6.2019.]; or

(b) being a person other than a person specified in clause (a), has not furnished the returns for a consecutive period of [two tax periods] [Substituted 'two months' by Notification No. G.S.R. 786(E), dated 22.12.2020 (w.e.f. 19.6.2017).]:

(c) [ being a person other than a person specified in clause (a), has not furnished the statement of outward supplies for any two months or quarters, as the case may be.] [Inserted by Notification No. G.S.R. 954(E), dated 26.12.2019 (w.e.f. 19.6.2017).]

(d) [ being a person, whose registration has been suspended under the provisions of sub-rule (1) or sub-rule (2) or sub-rule (2A) of rule 21A.] [Inserted by Notification No. G.S.R. 786(E), dated 22.12.2020 (w.e.f. 19.6.2017).]