E-Way Bill facility will blocked after 01.12.2020 if fails to file FORM GSTR-3B / CMP-08

E-Way Bill facility will blocked after 01.12.2020 if fails to file FORM GSTR-3B / CMP-08.

E-Way Bill generation facility blocking after 01.12.2020

An Update on Blocking of E-Way Bill (EWB) generation facility :

1. In terms of Rule 138E (a) and (b) of the CGST Rules, 2017, the E-Way Bill (EWB) generation facility of a taxpayer is liable to be restricted, in case the taxpayer fails to file their FORM GSTR-3B returns / Statement in FORM GST CMP-08, for tax periods of two or more.

2. From 1st December, 2020, onwards, the blocking of EWB generation facility would be made applicable to all the taxpayers (irrespective of their Aggregate Annual Turnover (AATO)) In terms of Rule 138 E (a) and (b) of the CGST Rules, 2017, on the EWB Portal.

GST Portal Updates: Auto-Populated GSTR-3B, E-way Bill, E-Invoicing

3. Thus, on 1st December 2020, the System will check the status of returns filed in Form GSTR-3B or the statements filed in Form GST CMP-08, for the class of taxpayers to whom it applies, and restrict the generation of EWB in case of:

  • Nonfiling of two or more returns in Form GSTR-3B for the months up to October, 2020; and
  • Non-filing of 02 or more statements in Form GST CMP-08 for the quarters up to July to September, 2020

4. This blocking will take place periodically from 1st December’ 2020 onwards.

5. To avail continuous EWB generation facility on EWB Portal, you are therefore advised to file your pending GSTR 3B returns/GST CMP-08 statements immediately.

6. For details of blocking and unblocking EWB Click on below links


https://docs.ewaybillgst.gov.in/Documents/faq_block_latest.pdf  or


Note: Please ignore this update if you are not registered on the EWB portal.

Thanking you,


Tags: GST

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