Barring some special categories of the taxpayers, even the defaulters from the period of 20 March to 15 October 2020 will come under the purview of the CBIC notification.
This decision taken by the GST council will affect all the businesses having turnover of more than Rs 5 crore per year.
Although the CBIC notification does not mention any turnover limit. Reacting to the decision, prominent tax consultant CA Sudhir Halakhandi said that the government has taken this decision to put a stop on widespread GST return default.
The e-way bills will be activated once the defaulters file their due GST returns. Under the GST regime, e-way bill is compulsory for transport of goods more than Rs 50,000.