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 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.

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

3. 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:

• 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 1^st 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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