FAQs on blocking/ unblocking of EWBs

Blocking of e waybill generation facility means disabling taxpayer from generating E Way Bill, in case of non filing of 2 or more consecutive GSTR 3B on GST Portal, by such taxpayer (Rule 138E of CGST Rules, 2017 The GSTINs of such blocked taxpayers cannot be used to generate the e way bills either as Consignor or Consignee.

Unblocking of e waybill generation facility means restoring the facility of generation of E Way Bill, in respect of such taxpayers GSTIN (as Consignor or Consignee), in the event of filing of the return for the default period(s), thereby reducing the default period to less than 2 consecutive tax periods Also, the Unblocking can be done by the
jurisdictional officer online on the GST Portal, upon considering the manual representation received from such taxpayer.

1. Whether recipient can generate E Way Bill of blocked GSTINs, indicating them as supplier and vice versa

(a) No, if a Taxpayer GSTIN is blocked for E Way Bill Generation facility, that GSTIN cannot be entered in E Way Bill either as supplier or recipient.

(b) Thus recipient of such blocked GSTINs cannot generate E Way Bill indicating such blocked GSTIN as supplier.

2. Can transporter generate e way bill in respect of Blocked GSTIN, either as supplier or as recipient

No, the transporter cannot generate the e way bills in respect of such blocked taxpayer’s GSTINs, as supplier or as recipient.

Unblocking of EWBs : In case of filing of GSTR 3B returns by taxpayers, resulting in reduction of their return filing default period of less than two tax periods, their return filing status will be updated on E Way Bill Portal, and their GSTIN will be unblocked for E Way Bill generation facility, next day.

The Unblocking can be done by the jurisdictional officer online on the GST Portal, upon considering the manual representation received from such taxpayer.

3. How much time does it take to update status on E Way BillPortal, for generation of E Way Bill, after return is filed on GST Portal

Once the Return is filed on GST Portal, the blocking status is removed by the system, next day.

4. What happens to the already generated e way bills, on which goods are in transit ie EWB generated earlier pertaining to the blocked GSTINs)

There will not be any effect/impact on the already generated e-way bills, of the blocked GSTINs. These e way bills are valid and can be used to move goods to the destination.

5. In spite of filing latest Returns, I have been blocked from e waybill generation What can I do

(a) If the tax payer wants to generate the e way bills immediately, after filing the GSTR 3 B Returns (on GST Portal), then they can login to the e-way bill portal and select the option ‘Search Update Block Status‘ and then enter his/her GSTIN and see the status.

(b) If the GSTIN is still shown as blocked, then they can use update option to get the latest filing status from the GST Common Portal. If their return filing default period is less than two, their return filing status will be communicated by GST System to E Way Bill Portal, and such blocked taxpayers GSTIN will be unblocked and their E Way Bill generation facility will be restored on EWB Portal Taxpayers may contact the GST helpdesk and raise a grievance, if issue is not resolved.

6. Will the e-way bill system block the updating of Transporter Id, if registered in GST filing GSTR 3 B return, if transporter GSTIN is blocked for EWB generation facility

Yes, the e way bill system will block the updating of Transporter Id, if registered in GST and has not filed the GSTR 3 B Return for last two successive tax periods. However, there will not be any problem in updating details of the enrolled transporter id (i.e who don’t have GSTIN), while generating the e-way bills.

7. What happens to the already generated e-way bills, on which goods are in transit (i.e EWB generated earlier pertaining to the blocked GSTINs)

There will not be any effect/impact on the already generated e way bills, of the blocked GSTINs These e way bills are valid and can be used to move goods to the destination.

8. What is the effect of blocking/unblocking on the transporters

There are two types of transporters – the Transporters who have only enrolled themselves on E Way Bill portal (i.e who don’t have GSTIN) and the Transporters who are also registered at GST portal (i.e who have GSTIN). Transporters enrolled in EWB Portal and who are not registered on GST portal, will not be impacted (as they are not required to file GSTR 3B returns). If the GSTIN of the GST registered transporter is blocked, then that GSTIN
cannot be used as Consignor, Consignee or transporter, while generating e-way bill and updating transporter details.