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October 10, 2020

E Way Bill will be Blocked if GST Taxpayer fail to file GSTR-3B from 15 October 2020

by shivam jaiswal in GST

E Way Bill will be Blocked if GST Taxpayer fail to file GSTR-3B from 15 October 2020

Blocking of E-Way Bill (EWB) generation facility for taxpayers with AATO over Rs 5 Cr., after 15th October, 2020

In terms of Rule 138 E (b) of the CGST Rules, 2017, the E Way Bill generation facility of a person is liable to be restricted, in case the person fails to file their GSTR-3B returns, for a consecutive period of two months or more.

As you might be aware that the GST Council in its last meeting has decided that this provision will be made applicable for the taxpayers whose Aggregate Annual Turn Over (AATO, PAN based) is more than Rs 5 Crores.  

Thus, if the GSTIN associated with the respective PAN (with AATO over Rs 5 Cr.) has failed to file their GSTR-3B Return for 02 or more tax periods, up to the month of tax period of  August, 2020, their EWB generation facility will be blocked on the EWB Portal. Please note that the EWB generation facility for such GSTINs (whether as consignor or consignee or by transporter) will be blocked on EWB Portal after 15th October, 2020.

To avail continuous EWB generation facility on EWB Portal, you are therefore advised to file your pending GSTR 3B returns immediately.

GST Taxpayers who \will not be effected are

  • You are not registered on the EWB portal or
  • You have already filed your GSTR-3B Return for August, 2020 or
  • Your AATO (PAN based) is below Rs 5 Cr.

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