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November 17, 2020

E-Way Bill generation blocking applicable to all Taxpayers after 1 December 2020

by CA Shivam Jaiswal in GST, GST Circular Notification

E-Way Bill generation blocking applicable to all Taxpayers after 1 December 2020

Update on Blocking of E-Way Bill (EWB) generation facility, after 1st December, 2020

1. 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.

2. From 1st 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.

Read : 27 FAQ on Blocking and Unblocking of E-Way Bill generation facility in GST

3. Thus, on 1st 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:

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

4. This blocking will take place periodically from 1st December’ 2020 onwards.

5. 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.

Also Read Forget to generate E-Way Bill in GST? know Penalty and Consequences

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