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Resumption of Blocking of E-Way Bill (EWB) Generation Facility

GSTN has issued advisory stating that the ‘Blocking of E-Way Bill (EWB) generation facility’ has been resumed on the ‘E Way Bill Portal’. Taxpayers who wish to generate e-way bills without disruptions have been advised to file the pending GSTR-3B returns/ CMP-08 Statement, if any, as under:

1. The blocking of E way bill generation facility had been temporarily suspended by Government on account of Covid pandemic. In terms of Rule 138E(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.

2. The blocking of 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.

3. 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.

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Blocking and unblocking of e-way bill generation


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TaxGyata Team

TaxGyata Team