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November 17, 2020

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

by CA Shivam Jaiswal in GST

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

Overview

E-way bill is an electronic document generated on the E-Way Bill portal evidencing movement of goods. It has two Components-Part A comprising of details of GSTIN of recipient, place of delivery (PIN Code), invoice or challan number and date, value of goods, HSN code, transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number) and reasons for transportation; and Part B comprising of transporter details (Vehicle number).

As per Rule 138 of the CGST Rules, 2017, every registered person who causes movement of goods (which may not necessarily be on account of supply) of consignment value more than Rs. 50000/- is required to furnish above mentioned information in part A of e-way bill. The part B containing transport details helps in generation of e-waybill.

Who should generate the e-way bill and why?

E-way bill is to be generated by the consignor or consignee himself if the transportation is being done in own/hired conveyance or by railways by air or by Vessel. If the goods are handed over to a transporter for transportation by road, E-way bill is to be generated by the Transporter. Where neither the consignor nor consignee generates the e-way bill and the value of goods is more than Rs.50,000/- it shall be the responsibility of the transporter to generate it.

Further, it has been provided that where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment. Also, where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration, the e-way bill shall be generated by the said person irrespective of the value of the consignment.

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

1. What is blocking of E-waybill (EWB) generation facility?

Answer: Blocking of e-waybill generation facility means disabling taxpayer from generating E Way Bill, in case of non-filing of 2 or more consecutive GSTR 3B Return on GST Portal, by such taxpayer (refer Rule 138E of CGST/SGST Rules, 2017). The GSTINs of such blocked taxpayers cannot be used to generate the e-way bills either as Consignor or Consignee.

2. What is unblocking of E-waybill (EWB) generation facility?

Answer: Unblocking of e-waybill generation facility means restoring the facility of generation of E Way Bill, in respect of such taxpayers GSTIN (as Consignor or Consignee), in the event of filing of the return for the default period(s), thereby reducing the default period to less than 2 consecutive tax periods.

Also, the Unblocking can be done by the jurisdictional officer online on the GST Portal, upon considering the manual representation received from such taxpayer.

3. Form when blocking/unblocking of EWB generation facility is being implemented on EWB Portal?

Answer: Blocking of EWB generation is implemented from 1st December, 2019. Thus the users won’t be able to generate EWB for a GSTIN (whether as consigner or consignee), if the said GSTIN is not eligible for EWB generation as per Rule 138 E of CGST/SGST Rules, 2017.

4. What type of Returns not filed are considered for blocking/unblocking of EWB generation facility?

Answer: Form GSTR-3B (to be filed by normal taxpayers) is considered for blocking of EWB generation facility.

5. When blocking of EWB generation facility at EWB Portal will be implemented for non-filing of GSTR 3B return?

Answer: As provided in Rule 138 E of CGST/SGST Rules 2017, blocking of EWB generation facility will be implemented on EWB Portal, when the taxpayer does not file GSTR 3B return for two consecutive tax periods.

Thus, taxpayers who are required to file Form GSTR-3B and have not filed it for the month of January and February, will be blocked from EWB generation facility form March onwards.

6. Whether recipient can generate E Way Bill of blocked GSTINs, indicating them as supplier and vice versa?

Answer: No, if a Taxpayer GSTIN is blocked for E Way Bill Generation facility, that GSTIN cannot be entered in E Way Bill either as supplier or recipient. Thus recipient of such blocked GSTINs cannot generate E Way Bill indicating such blocked GSTIN as supplier.

7. Can transporter generate e-way bill in respect of Blocked GSTIN, either as supplier or as recipient?

Answer: No, the transporter cannot generate the e-way bills in respect of such blocked taxpayer’s GSTINs, as supplier or as recipient.

8. How does blocking take place in the e-waybill system?

Answer: The GST System and EWB System are integrated and accordingly GSTIN’s of the taxpayers who have not filed GSTR 3B return, for two or more consecutive period, will be blocked for EWB generation.

9. How does unblocking take place in e-waybill system?

Answer: In case of filing of GSTR 3B returns by taxpayers, resulting in reduction of their return filing default period of less than two tax periods, their return filing status will be updated on E Way Bill Portal, and their GSTIN will be unblocked for E Way Bill generation facility, next day.

The Unblocking can be done by the jurisdictional officer online on the GST Portal, upon considering the manual representation received from such taxpayer.

10. How much time does it take to update status on E-Way Bill Portal, for generation of E- Way Bill, after return is filed on GST Portal?

Answer: Once the Return is filed on GST Portal, the blocking status is removed by the system, next day.

11. In spite of filing latest Returns, I have been blocked from e-waybill generation. What can I do?

Answer: If the tax payer wants to generate the e-way bills immediately, after filing the GSTR 3B Returns (on GST Portal), then they can login to the e-way bill portal and select the option ‘Search Update Block Status‘ and then enter his/her GSTIN and see the status.

If the GSTIN is still shown as blocked, then they can use update option to get the latest filing status from the GST Common Portal. If their return filing default period is less than two, their return filing status will be communicated by GST System to E Way Bill Portal, and such blocked taxpayers GSTIN will be unblocked and their E Way Bill generation facility will be restored on EWB Portal.

Taxpayers may contact the GST helpdesk and raise a grievance, if issue is not resolved.

12. What happens to the already generated e-way bills, on which goods are in transit (ie EWB generated earlier pertaining to the blocked GSTINs)?

Answer: There will not be any effect/impact on the already generated e-way bills, of the blocked GSTINs. These e-way bills are valid and can be used to move goods to the destination.

13. Can one update the vehicle and transporter details and extend the validity of e-way bills, if required, for the e-way bills belonging to the blocked GSTINs?

Answer: The transporters/ tax payers can update the vehicle and transporter details and carry out the extension in validity period of these e-way bills, if required.

14. What is the effect of blocking/unblocking on the transporters?

Answer: There are two types of transporters – the Transporters who have only enrolled themselves on E Way Bill portal (ie who don’t have GSTIN) and the Transporters who are also registered at GST portal (ie who have GSTIN).

Transporters enrolled in EWB Portal and who are not registered on GST portal, will not be impacted (as they are not required to file GSTR 3B returns).

If the GSTIN of the GST registered transporter is blocked, then that GSTIN cannot be used as Consignor, Consignee or transporter, while generating e-way bill and updating transporter details.

15. Will the e-way bill system block the updating of Transporter Id, if registered in GST & filing GSTR 3B return, if transporter GSTIN is blocked for EWB generation facility?

Answer:  Yes, the e-way bill system will block the updating of Transporter Id, if registered in GST and has not filed the GSTR 3B Return for last two successive tax periods.

However, there will not be any problem in updating details of the enrolled transporter id (ie who don’t have GSTIN), while generating the e-way bills.

16. Why my GSTIN is blocked for E-Way Bill generation facility?

Answer: Your GSTIN will be blocked for E-Way Bill generation facility, in case, you have failed to file Form GSTR-3B return for last two or more consecutive tax periods.

17. How can my E-Way Bill generation facility be unblocked?

Answer: Your E-Way Bill generation facility would be automatically unblocked on the EWB Portal when you file your GSTR-3B Return and the default in Return filing reduces to less than two tax periods.You may also file an offline/ manual request for unblocking of E-Way Bill generation facility with your jurisdictional tax officer.

18. How can I submit application for unblocking of E-Way Bill generation facility?

Answer: You can submit application for unblocking of an E-Way Bill generation facility through an offline/ manual request, citing the grounds why your facility should be un-blocked along with the required documents to your Jurisdictional Tax Official. Once the request is received, Tax official will dispose the application through Back Office GST Portal and issue order online.

19. Where can I view the status of order issued by Tax Official on my application for Unblocking of E-Way Bill generation facility?

Answer: In case, the order for rejection/acceptance of the unblocking request made by the taxpayer is issued, Email and SMS of acceptance/ rejection of order will be sent to taxpayer on their registered email id and mobile number. Such orders can be seen by the taxpayer after login to the GST Portal.

Navigate to Dashboard > Services > User Services > View Additional Notices/Orders to view Acceptance/Rejection Order for unblocking of the E-Way Bill generation facility.

Click here to know more about viewing orders issued by the Tax Official.

20. What are the steps to view Acceptance/Rejection Order for unblocking of the E-Way Bill generation facility?

Answer: Navigate to Dashboard > Services > User Services > View Additional Notices/Orders to view Acceptance/Rejection Order for unblocking of the E-Way Bill generation facility. Also, intimation of acceptance/ rejection order will be sent to taxpayer on the registered email id and mobile number.

21. What is the duration for which unblocking of an E-Way Bill generation facility, as per order of Tax Official, is valid?

Answer: Unblocking of an E-Way Bill generation facility is valid upto the period indicated by the Tax Official in his/her order.

22. How will I get to know if my E-Way Bill generation facility has been blocked?

Answer: GST Portal will send SMS/ Email at the registered mobile number/ email id of the taxpayer whose E-Way Bill generation facility has been blocked. Also during such period, you or any other user will not be able to generate E Way Bill (either as consignor or consignee) against the blocked GSTIN.

23. How will I be notified for any action taken by Tax Official on my application for unblocking of E-Way Bill generation facility?

Answer: After the Tax Official issues online Order in respect of your request for unblocking of the E-Way Bill generation facility (irrespective of Acceptance/Rejection), the copy of the said order is made available at Taxpayer’s login. Also, an Email and SMS will be sent to the taxpayer on the registered email id and mobile number.

24. Will I receive any reminder before the expiry of my validity period as indicated in unblocking order?

Answer: Yes, the GST Portal will send reminder mail and SMS before the expiry of validity period as indicated in unblocking order and filing of returns within time to avoid unblocking of E-Way Bill generation facility. This mail is sent 7 days before the date of expiry.

25. Why my unblocked E-Way Bill generation facility has been blocked again?

Answer: This automatic blocking may happen if the validity period as given by Tax Official has expired and taxpayer has failed to file GSTR-3B return for last two or more consecutive tax periods.

26. Is it possible to block my E-Way Bill generation facility before the expiry of the validity period?

Answer: No, E-Way Bill generation facility will not be blocked before the expiry of the validity period. However, E-Way Bill System will automatically ‘Block’ the Taxpayer post the expiry of the validity period. This automatic blocking will be done, if the extended period as given by Tax Official has expired and taxpayer has failed to file Form GSTR-3B return for last two or more consecutive tax periods.

27. What are the various Application statuses while issuing an order of acceptance/rejection for unblocking of E-Way Bill generation facility?

Answer: Listed below are the various Application statuses while issuing an order of acceptance/rejection for unblocking of E-Way Bill generation facility:

  • Order Generation Enqueue – When Order generation is pending with Tax Official
  • Order of Acceptance Issued – When Order is generated by Tax Official for acceptance of unblocking of E-Way Bill generation facility request of taxpayer
  • Order of Rejection Issued – When Order is generated by Tax Official for rejection of unblocking of E-Way Bill generation facility request of taxpayer

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