(i) Rule 138E of CGST Rules, 2017 prohibits certain persons to furnish the information in Part A of Form GST EWB-01 in respect of any outward…

(a) (i) As per rule 138E of the CGST Rules, 2017, following persons (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall not 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: (a) A composition supplier who has not furnished the Statement for payment of self-assessed tax (Form GST CMP-08) for 2 consecutive quarters. (b) A person paying tax under regular scheme has not furnished the returns for a consecutive period of 2 tax periods. (c) A person paying tax under regular scheme has not furnished Statement of Outward Supplies (Form GSTR-1) for any 2 months or quarters. (d) A person whose registration has been suspended under the GST law. (ii) Following are the State taxes that were subsumed in the GST regime: (a) State surcharges and cesses in so far as they relate to supply of goods & services. (b) Entertainment Tax (except those levied by local bodies) (c) Tax on lottery, betting and gambling (d) Entry Tax (All Forms) (e) Purchase Tax (f) VAT/ Sales tax (g) Luxury Tax (h) Taxes on advertisements