Blocking of E-Way Bill generation facility, after 1st December, 2020

The government has given an update on the Goods and Services Tax (GST) official portal that the E-Way Bill (EWB) generation facility will be blocked for all taxpayers, irrespective of the Aggregative Annual Turnover, if they defaulted in filing two consecutive GSTR-3B returns.

In terms of Rule 138E (a) and (b) of the CGST Rules, 2017, the E-Way Bill (EWB) generation facility of a taxpayer is liable to be restricted, in case the taxpayer fails to file their FORM GSTR-3B returns / Statement in FORM GST CMP-08, for tax periods of two or more.

From 1^st December, 2020, onwards, the blocking of EWB generation facility would be made applicable to all the taxpayers (irrespective of their Aggregate Annual Turnover (AATO)) In terms of Rule 138 E (a) and (b) of the CGST Rules, 2017, on the EWB Portal.

Thus, on 1^st December 2020, the System will check the status of returns filed in Form GSTR-3B or the statements filed in Form GST CMP-08, for the class of taxpayers to whom it applies, and restrict the generation of EWB in case of:

1. Non filing of two or more returns in Form GSTR-3B for the months up to October, 2020; and
2. Non filing of 02 or more statements in Form GST CMP-08 for the quarters up to July to September, 2020.

This blocking will take place periodically from 1^st December’ 2020 onwards. To avail continuous EWB generation facility on EWB Portal, you are therefore advised to file your pending GSTR 3B returns/GST CMP-08 statements immediately.

Source: https://www.gst.gov.in/newsandupdates/read/415