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 (Assessment and Audit) Rules, 2017 (TCAAR) deal with?

Section 138E TCAAR 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 (Assessment and Audit) Rules, 2017, a legislation enacted by the Parliament of India. Section 138E of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) 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 22 May 2026.

Q: Is Section 138E TCAAR still in force?

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

Q: What is धारा 138E TCAAR?

धारा 138E TCAAR is the Devanagari Hindi reference for Section 138E of the The CGST (Assessment and Audit) Rules, 2017. Section 138E of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) 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 22 May 2026.

Q: What is Dhara 138E TCAAR?

Dhara 138E TCAAR is the Roman Hindi reference for Section 138E of the The CGST (Assessment and Audit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 138E of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) 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 22 May 2026.

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

Cite as: "Section 138E, The CGST (Assessment and Audit) Rules, 2017 (TCAAR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Assessment and Audit) Rules, 2017, 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, -]