- 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).]