The Goods and Service Tax network on 4th October 2021 has resumed the Blocking of E-Way Bill (EWB) generation facility for all the taxpayers who fail to file their monthly or quarterly GST return for two successive periods.
Earlier, the GSTN temporarily suspended the blocking of E-way bill generation facilities on account of Covid 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 consecutive two tax periods or more, whether Monthly or Quarterly.
However, the blocking of EWB generation facility has now resumed on the EWB portal for all the taxpayers. Going forward, from the tax period August, 2021 onwards, the System will periodically check the status of returns filed in Form GSTR-3B or the statements filed in Form GST CMP-08 as per the regular procedure followed before pandemic, and block the generation of EWBs as per rule.
Therefore in order to avail EWB generation facility on EWB Portal on a continuous basis, taxpayer are advised to file their pending GSTR 3B returns/ CMP-08 Statement on regular basis.
