GST: E-Way Bill generation facility to be blocked for All Taxpayers who failed to file GSTR-3B from December

The Central Board of Indirect Taxes and Customs ( CBIC ) has clarified that, E-Way Bill generation facility to be blocked for all Taxpayersirrespective of their Aggregate Annual Turnover who failed to file GSTR-3B for 2 or more Tax period from December 1^st, 2020.

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.

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.

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
2. Non filing of 02 or more statements in Form GST CMP-08 for the quarters up to July to September, 2020

This blocking will take place periodically from 1^st December’ 2020 onwards.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.

For details of blocking and unblocking EWB Click on following links Link 1, Link 2,Link 3.