Resumption of Blocking of E-Way Bill (EWB) Generation Facility: GSTN

GSTN has issued Advisory stating that the ‘Blocking of E-Way Bill (EWB) generation facility’ has been resumed on the ‘E Way Bill Portal’. Taxpayers who wish to continue to generate e-way bills without disruptions have been advised to file the pending GSTR-3B returns/ CMP-08 Statement, if any.

Now GSTN will periodically review status of compliance on account of filing of these returns by the registered person (since August, 2021) and will initiate the process of ‘e-way bill generation blocking’ in the cases found lacking, i.e. compliance relief extended by CBIC during COVID-19 has been discontinued and the taxpayer is required to follow the practice and procedures followed prior to pandemic.

CGST Rules 138E(a) and (b) empowers GSTN to block E-Way Bill generation facility of a taxpayer who has failed to file the return in Form GSTR-3B/ statement in CMP-08, consecutively for two or more tax periods (Months/ Quarters).

It may be noted that an SMS/ Email is sent at the registered mobile number/ email id of the taxpayer whose E-Way Bill generation facility has been blocked. During blocked period, the taxpayer/ transporter will be unable to generate E Way Bill, either as consignor or consignee.

For more details and FAQs on blocking and unblocking of EWB, please refer GSTN website.

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