Reinstatement of Blocking of E-Way Bill (EWB) Generation

The Goods and Services Tax Network (GSTN) published an advisory on October 4, 2021, about the reinstatement of the blocking of E-Way Bill (EWB) generation on the e-way bill portal for taxpayers.

Because of the COVID, the government temporarily halted the blocking of E-way bill generation. The e-way bill generating facility is likely to be prohibited under Rule 138 E (a) and (b) of the CGST Rules, 2017 if the person fails to file their return in Form GSTR-3B / statement in CMP-08 for two consecutive tax periods or more, whether Monthly or Quarterly.

The blockage of the e-way bill generation facility has been restored for all taxpayers on the EWB portal. From August 2021 onwards, the System will verify the status of returns submitted in Form GSTR-3B or statements filed in Form GST CMP-08 regularly, as was done before the pandemic, and block the generation of e-way bills according to the rules.

To continue to use the e-way bill portal’s e-way bill generating service, you should file your pending GSTR-3B returns/ CMP-08 Statements on a regular basis.

Read this notification here