As per the notification released by the GST Council, The E-Way Bill Generation Facility will be  blocked, effective from 1st December 2020, for all the taxpayers who failed in filing of Return in  FORM GSTR-3B or the Statement in FORM GST CMP-08 for two or more Consecutive Tax periods. 

Taxpayers who are required to file Form GSTR-3B and have not filed it for the month of January and  February, will be blocked from EWB generation facility from March onwards. 

From 1st December, 2020, onwards, the blocking of EWB generation facilities would be made  applicable to all the taxpayers (irrespective of their Aggregate Annual Turnover (AATO)). Thus, the  users won’t be able to generate EWB for a GSTIN (whether as consigner or consignee), if they said  GSTIN is not eligible for EWB generation as per Rule 138 E of CGST/SGST Rules, 2017. 

Blocking and Unblocking of EWB generation facility in EWB Portal 

According to the latest notification by the Central Board Of Indirect Taxes and Customs (CBIC), the  registration of an assessee registered under GST will be cancelled if he fails to file monthly or  quarterly returns for two consecutive months or quarters, so this also implies the “block of GSTIN” which is a 15-digit unique identification number assigned to every individual registered under GST. 

That is., Disabling taxpayer from generating E Way Bill, in case of non-filing of 2 or more consecutive  GSTR 3B Return on GST Portal, by such taxpayer (refer Rule 138E of CGST/SGST Rules, 2017). The  GSTINs of such blocked taxpayers cannot be used to generate the e-way bills either as Consignor or  Consignee. 

Blocking 

If the taxpayers did not file the GST returns for the last 2 successive months, the taxpayers can  come across the following two situations: 

1. A pop-up message (refer to the Figure given below) will appear every single time, when the  blocked taxpayer tries to generate a new e-way bill or goes for bulk generation. 
2. If any taxpayer/transporter enters the blocked GSTIN as another party while e-way bill  generation, then a similar message will appear.

 

 

 

 

 

 

 

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

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. 

Unblocking 

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. 

Once the Return-3B is filed in the GST Common Portal, the blocked GSTIN will get automatically  updated as ‘Unblocked’ within a day in the e-Waybill system and the taxpayer can continue with e-way bill generation. 

However, if the status is not updated in the e-waybill system, then the taxpayer can do it immediately by  going to the e-Waybill portal and clicking on the option Search-> Update Block Status. Enter the  GSTIN, followed by the CAPTCHA and click on GO. 

As shown in the Figure, the GSTIN and the blocked status will be displayed. 

The user must now click on the button: 

Update Unblock Status From GST Common Portal

This will fetch the status of filing from the GST Common Portal and if filed, the status in e-Waybill  system will subsequently get updated. 

Important Updates 

 

• The GST System and EWB System are integrated and accordingly GSTIN’s of the taxpayers  who have not filed GSTR 3B return, for two or more consecutive period, will be blocked for  EWB generation.  
• Navigate to Dashboard > Services > User Services > View Additional Notices/Orders to view  acceptance/Rejection Order for Unblocking of the E-Way Bill generation facility. Also,  intimation of acceptance/rejection order will be sent to you on the registered Email id and  mobile number. 
• The GST Portal will send a reminder mail and an SMS before the expiry of validity period as  indicated in unblocking order, prompting you to file returns within time to avoid blocking of  E-Way Bill generation facility again. This mail is sent 7 days before the date of expiry of  validity period. 
• The transporter cannot generate the e-way bills in respect of such blocked taxpayer’s  GSTINs, as supplier or as recipient. 
• 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. 
• There will not be any effect/impact on the already generated e-way bills, or the blocked  GSTINs. These e-way bills are valid and can be used to move goods to the destination. • The transporters/ taxpayers can update the vehicle and transporter details and carry out  the extension in validity period of these e-way bills, if required. 
• 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 bills and updating transporter  details. 

 

The various Application statuses while issuing an order of acceptance/rejection for unblocking of E Way Bill generation facility: 

1. Pending with Tax Officer – When Application of unblocking of E-way bill facility is submitted by  Taxpayer 
2. Personal Hearing Notice Issued – When Tax Official Issues Personal Hearing Notice-1/2/3 3. Reply to Personal Hearing Filed – When taxpayer files reply to the Personal Hearing Notice issued by  the Tax Official 

4. Order of Acceptance Issued – When Tax Official Issues Order of acceptance of Unblocking Application 5. Order of Rejection Issued – When Tax Official Issues Order of rejection of Unblocking Application 6. Already unblocked- Dropped – When taxpayer is already unblocked before issue of Acceptance or  Rejection order.