Rohit Kumar Singh
GSTN Advisory on Blocking of E-Way Bill (EWB) generation facility to resume post 15th August 2021
Recently, GSTN had issued an advisory that non filing of GST Returns may lead to blocking of the E-Way Bill facility. The blocking of this facility was kept on hold due to the ongoing pandemic and the same is set to return from 15th August 2021. Below is the summary of such change -
1. The facility of blocking E way bill generation had been temporarily suspended due to pandemic, in terms of Rule 138 E (a) and (b) of the CGST Rules, 2017, the E Way Bill generation facility of a person is liable to be restricted, in case the person fails to file their return in Form GSTR-3B / statement in CMP-08, for a consecutive period of two months / Quarters or more.
2. The government has decided to resume the blocking of EWB generation facility on the EWB portal, for all the taxpayers from 15th August onwards.
3. Thus, after 15th August 2021, the System will check the status of returns filed in Form GSTR-3B or the statements filed in Form GST CMP-08, and restrict the generation of EWB in case of:
|
S. No |
Tax Payer Category |
Return Pending Period |
|
1 |
GSTR 3B - Normal Taxpayers |
Two or more return periods upto June 2021 |
|
2 |
GST CMP - 08 - Composition Taxpayers |
Two or more quarters upto April to June 2021 |
4. To avail continuous EWB generation facility on EWB Portal, you are therefore advised to file your pending GSTR 3B returns/ CMP-08 Statement immediately, if any.
Also Read: GSTN | Blocking of E-Way Bill generation facility to resume after 15th August, 2021
CAclubindia
