The Goods and Services Tax Network (GSTN) has issued updates to taxpayers regarding the restriction of the E-Way Bill (EWB) generation facility after 1st December 2020. In terms of Rule 138E (a) and (b) of the CGST Rules, 2017, the 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.
On 1st 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. This blocking will take place periodically from 1st December 2020 onwards.
E-Way Bill (EWB) generation facility will not be blocked for the following taxpayers:
- If the taxpayer is not registered on the EWB portal
- If the taxpayer has already filed the GSTR-3B Return for October 2020
- If the taxpayer has already filed statements in Form GST CMP-08 for the quarters up to July to September 2020
GSTN has issued “Frequently Asked Questions” on blocking and unblocking of e-way bill generation facility in E-way Bill Portal.