Taxpayers having an annual turnover of over Rs 5 crore in 2019-20 will not be able to move goods worth more than Rs 50,000 from Thursday if at least two of their summary input-output returns are pending.
The Central Board of Indirect Taxes and Customs (CBIC) said these taxpayers will not be able to generate Part A of the e-way Bill.
E-way bill has to be generated if a GST registered person or entity wants to move goods over Rs 50,000.
Part A of the bill contains information on recipient's GST identification number, place of delivery, invoice or challan number and

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