The Goods and Service Tax Networks (GSTN) has resumed the Blocking of E-Way Bill (EWB) generation facility.
Earlier, the GSTN temporarily suspended the blocking of E-way bill generation facilities on account of Covid 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 consecutive two tax periods or more, whether Monthly or Quarterly.
“The blocking of the EWB generation facility has now resumed on the EWB portal for all the taxpayers. Going forward, from the tax period August, 2021 onwards, the System will periodically check the status of returns filed in Form GSTR-3B or the statements filed in Form GST CMP-08 as per the regular procedure followed before pandemic, and block the generation of EWBs as per rule,” the GSTN notified.
To avail EWB generation facility on EWB Portal on continuous basis, you are, therefore, advised to file your pending GSTR 3B returns/ CMP-08 Statement on regular basis.
Generally, your GSTIN will be blocked for E-Way Bill generation facility in case you have failed to file Form GSTR-3B return / Statement in FORM CMP-08, for the last two or more consecutive tax periods. Our E-Way Bill generation facility would be automatically unblocked on the EWB Portal, if you file your GSTR-3B Return / Statement in FORM CMP-08 and the default in Return filing is reduced to less than two tax periods.You may also file an online request for unblocking of E-Way Bill generation facility, in Form GST EWB 05, to your jurisdictional tax official.
Support our journalism by subscribing to Taxscan AdFree. Follow us on Telegram for quick updates.
