Blocking of E-Way Bill generation facility

Blocking of E-Way Bill (EWB) generation facility for taxpayers with Annual Aggregate Turnover over Rs 5 Cr., after 15th October, 2020.

E-way bill generation facility would be restricted in case taxpayers with turnover over Rs 5 crore fail to file their GSTR-3B returns, for a consecutive period of two months or more.

The Goods and Services Tax Network (GSTN) has issued notices to taxpayers stating that it will implement this from 15 October, 2020.

In terms of Rule 138 E(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 GSTR-3B returns, for a consecutive period of two months or more.

This provision will be made applicable for the taxpayers whose Aggregate Annual Turn Over (AATO, PAN based) is more than Rs 5 Crores.

Thus, if the GSTIN associated with the respective PAN (with AATO over Rs 5 Cr.) has failed to file their GSTR-3B Return for 02 or more tax periods, up to the month of tax period of August, 2020, their EWB generation facility will be blocked on the EWB Portal.

Please note that the EWB generation facility for such GSTINs (whether as consignor or consignee or by transporter) will be blocked on EWB Portal after 15th October, 2020.

To avail continuous EWB generation facility on EWB Portal, you are therefore advised to file your pending GSTR 3B returns immediately.

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