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Blocking of E-Way Bill generation facility resumed from August 15, 2021
The Goods and Services Tax Network (GSTN) has issued an Advisory dated August 04, 2021 for taxpayers regarding blocking of E-Way Bill (EWB) generation facility to be resumed from August 15, 2021.
As you might be aware that the facility of blocking E way bill generation had been temporarily suspended due to pandemic, in terms of Rule 138 E (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 a consecutive period of two months / Quarters or more.
The government has now decided to resume the blocking of the EWB generation facility on the EWB portal, for all the taxpayers in terms of Rule 138 E (a) and (b) of the CGST Rules, 2017, from 15th August onwards.
Thus, after August 15, 2021, the System will check the status of returns filed in Form GSTR-3B or the statements filed in Form GST CMP-08, and restrict the generation of EWB in case of:
- Non-filing of two or more returns in Form GSTR-3B for the months up to June, 2021 and
- Non-filing of 02 or more statements in Form GST CMP-08 for the quarters up to April to June, 2021
To avail continuous EWB generation facility on EWB Portal, you are therefore advised to file your pending GSTR 3B returns/ CMP-08 Statement immediately.
