GSTN registered and active can only generate e-Way Bill

GSTN registered and active can only generate e-Way Bill As per the new enhancement made by GSTN, only now only registered and Active GST Numbers can …
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GSTN registered and active can only generate e-Way Bill
As per the new enhancement made by GSTN, only now only registered and Active GST Numbers can generate E-Way Bill.
The Central Government has introduced new enhancements to the E-Way Bill (EWB) system :
1. Recipient GSTIN should be registered and active, on the date of preparation of the document by the supplier.
2. Document Nos. are case sensitive for e-Waybill generation.
3. In the Bulk Upload, if the Pin-to-Pin distance is not known, distance may be passed as zero. The system will automatically populate the distance, if available. However, if the distance is not available then error is returned. For such cases, user has to pass the distance.
4. If Pin code does not exist in the EWB system then at-least the first.
3 digits of the pin code must match with the State selected.
5. In Bulk upload, 96 can also be passed as state code for ‘Other Country’.
6. In case EWB is generated from e-Invoice System, then IRN is displayed in the e-Waybill print.
Blocking of E-Way Bill (EWB) generation facility, after 1st December 2020
- 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.
- 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). The facility will be blocked in terms of Rule 138 E (a) and (b) of the CGST Rules, 2017, on the EWB Portal.
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