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.
If the taxpayers did not file the GST returns for the last 2 successive months, the taxpayers can come across the following two situations:
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 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.
The various Application statuses while issuing an order of acceptance/rejection for unblocking of E Way Bill generation facility:
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.