GSTIN will be blocked for Generation of E-Way Bill If GST Taxpayer has not filed GSTR-3B for last Two Successive Months: CBIC [Read Advisory]

The Central Board of Indirect Taxes and Customs ( CBIC ) has enabled a new feature in the E-Way Bill system of blocking/unblocking of the taxpayers from next month, as per the rule. That is, if the GST taxpayer has not filed Return 3B for GST the last two successive months in GST Common portal, then that GSTIN will be blocked for the generation of the e-way bill either as consignor or consignee.

The CBIC said that, the taxpayer will be alerted with a cautionary message while generating the E-Way Bills, in case GST for the past 2 successive months of the consignor/consignee GSTIN has not been filed. However, from next month onwards, such GSTINs will be blocked.

On Filing of the Return-3B in the GST Common Portal, the GSTIN will get automatically updated as ‘Unblock’ within a day in the e-Waybill system and the taxpayer can continue with e-way bill generation without any cautionary message.

However, if the status is not updated in e-waybill system, then the taxpayer can do it by going to the e-Waybill portal and clicking on option Search-> Update Block Status. Enter the GSTIN, followed by the CAPTCHA and click on GO.

In case the user hasn’t filed the Returns for the last two successive months and clicked on the update button, a pop-up message as shown below will appear, the CBIC also added.