The Central Board of Indirect Taxes and Customs ( CBIC ) will resume the blocking of EWB generation facility on the EWB portal, for all the taxpayers from 15th August onwards.
The CBIC said that, As you might be aware that the facility of blocking E way bill generation had been temporarily suspended due to pandemic, in terms of Rule 138 E (a) and (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 return in Form GSTR-3B / statement in CMP-08, for a consecutive period of two months / Quarters or more.
The CBIC has decided to resume the blocking of EWB generation facility on the EWB portal, for all the taxpayers in terms of Rule 138 E (a) and (b) of the CGST Rules, 2017, from 15th August onwards.
Thus, after 15th August 2021, the System will check the status of returns filed in Form GSTR-3B or the statements filed in Form GST CMP-08, 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 June, 2021 and
· Non filing of 02 or more statements in Form GST CMP-08 for the quarters up to April to June, 2021
To avail continuous EWB generation facility on EWB Portal, you are therefore advised to file your pending GSTR 3B returns/ CMP-08 Statement immediately.