Update on Blocking of E-Way Bill (EWB) generation facility, after 1st December, 2020

Update on Blocking of E-Way Bill (EWB) generation facility, after 1st December, 2020

16/11/2020

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.
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:

1. • 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.
6. For details of blocking and unblocking EWB Click on below links

• https://tutorial.gst.gov.in/userguide/returns/index.htm#t=FAQs_unblockingewaybill.htm
• https://docs.ewaybillgst.gov.in/Documents/faq_block_latest.pdf  or
• https://docs.ewaybillgst.gov.in/Documents/Unblockver1.pdf

Note: Please ignore this update if you are not registered on the EWB portal.

Thanking you,