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(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- in respect of a registered person, whether as a supplier or a recipient, who,— (a) being a person paying tax under section , has not furnished
the returns for two consecutive tax periods; or (b) being a person other than a person specified in clause (a), has not furnished the returns for a consecutive period of two months: provided that the commissioner may, on sufficient cause being shown and for reasons to be recorded in writing, by order...
http://eicbma.com/gst2017/Notification-No-74_2018_CT.pdf
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