E-Way Bill generation facility to be blocked for 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 Taxpayers irrespective of their Aggregate Annual Turnover who failed to file GSTR-3B for 2 or more Tax period from December 1st, 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 1st 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 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 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 1st 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.