Notification No. 36/2019 – Central Tax Explained

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Notification No. 36/2019 – Central Tax: Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i)]

G.S.R. ….(E)— In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India, Ministry of Finance, Department of Revenue No.22/2019- Central Tax, dated the 23^rd April, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 323(E), dated the 23^rd April, 2019, namely:-

In the said notification, for the figures, letters and words “21^st day of August, 2019” the figures, letters and words “21^st day of November, 2019” shall be substituted.

(Ruchi Bisht)
Under Secretary to the
Government of India

Note: - The principal notification No.22/2019- Central Tax, dated the 23^rd April, 2019 was published in the Gazette of India, Extraordinary, vide number G.S.R. 323(E), dated the 23^rd April, 2019 and was subsequently amended by notification No. 25/2019-Central Tax, dated the 21^st June, 2019, published in the Gazette of India, Extraordinary, vide number G.S.R. 443(E), dated the 21^st June, 2019.

📚 Frequently Asked Questions (FAQs): Notification No. 36/2019 – Central Tax

Q1: What does Notification No. 36/2019 – Central Tax do?

Answer:
It postpones the enforcement date of e-way bill blocking under Rule 138E from 21 August 2019 to 21 November 2019.

Q2: Why was this extension provided?

Answer:
To give businesses more time to:
Clear pending GST returns
Avoid sudden disruption in movement of goods
Stabilise compliance processes

Q3: What exactly is Rule 138E?

Answer:
Rule 138E restricts generating e-way bills if a taxpayer has not filed:
GSTR-3B for 2+ months, or
CMP-08 for 2 quarters
The rule applies to both suppliers and recipients.

Q4: What is the new implementation date?

Answer:
👉 21 November 2019

Q5: Who will be blocked from generating e-way bills?

Answer:
Blocked taxpayers include:
Defaulting registered persons
Transporters generating e-way bills on behalf of them
Recipients attempting e-way bill generation

Q6: How can a blocked taxpayer get e-way bill access restored?

Answer:
They must file all pending GSTR-3B or CMP-08 returns.
Once filed, the system unblocks e-way bill access.
👉 Don’t wait—file now with Finodha:
https://finodha.in/gst-return-filing/

Q7: Does the extension mean e-way bill rules are relaxed permanently?

Answer:
No ❌
The extension only delays enforcement. The rules remain fully applicable from 21 Nov 2019.

Q8: Is the extension automatic for all taxpayers?

Answer:
Yes ✔️
No separate application or approval is needed.

Q9: Does this notification affect GST rates or return types?

Answer:
No.
It affects only the enforcement timeline of e-way bill blocking.

Q10: Will goods movement be impacted before 21 November 2019?

Answer:
No ✔️
Until 21 Nov 2019, taxpayers can generate e-way bills even if returns are pending.

Q11: What happens on or after 21 November 2019?

Answer:
The system will automatically block the ability to generate e-way bills for non-compliant GSTINs.

Q12: How can I avoid e-way bill blocking permanently?

Answer:
File GSTR-3B or CMP-08 timely
Use automated compliance tools
Take expert help for reconciliations
Maintain accurate monthly turnover records
👉 Start with Finodha GST Compliance:
https://finodha.in/gst-compliance/

Q13: Does this rule apply to composition dealers?

Answer:
Yes.
Rule 138E applies to composition taxpayers who fail to file CMP-08 for two quarters.

Q14: Does the notification apply to transporters as well?

Answer:
Yes.
Transporters generating e-way bills on behalf of blocked GSTINs will also be restricted.

Q15: What if goods are already in transit when blocking happens?

Answer:
Existing e-way bills remain valid.
Only new e-way bill generation gets blocked.

🎯 Conclusion

Notification No. 36/2019 – Central Tax gives businesses additional breathing time by extending the start date of e-way bill blocking under Rule 138E to 21 November 2019.
This extension was crucial for taxpayers struggling with return backlog.

To avoid disruptions in movement of goods:

👉 File pending returns today using Finodha GST Return Filing
https://finodha.in/gst-return-filing/