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Arjuna (Fictional Character): Krishna, what advisory has been issued by CBIC regarding blocking of e-way bill generation facility which was temporarily suspended due to COVID-19 pandemic?

Krishna (Fictional Character): Arjuna, as you might be aware that the facility of blocking E-way bill generation was temporarily suspended due to the COVID-19 pandemic, the CBIC has decided again to resume the blocking of the EWB generation facility on the EWB portal, for all the taxpayers in terms of Rule 138 E (a) and (b) of the CGST Rules, 2017, from 15th August 2021 onwards. 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 1. Non-filing of two or more returns means in Form GSTR-3B for the months up to June 2021 or 2. Non-filing of 02 or more statements in Form GST CMP-08 for the quarters up to June 2021. Also, during such period, you or any other user, including a Transporter, will not be able to generate an e-way bill against your GSTIN, either as consignor or consignee.

Non-filing of GST returns restricting independence of taxpayers

Arjuna (Fictional Character): Krishna, whether any penalty is imposed if the taxpayer fails to pay the tax to the Government?

Krishna (Fictional Character): Arjuna, as per section 122 (1)(iii) if the taxpayer collects any amount as tax but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due, he shall be liable to pay a penalty higher of ten thousand rupees or an amount equivalent to the tax evaded or short collected or collected but not paid to the Government.

Arjuna (Fictional Character): Krishna, whether registration will get canceled if the taxpayer fails to file the return?


Krishna (Fictional Character): Arjuna, as per section 22(2)(c) the proper officer may cancel the registration of a person where any registered person has not furnished returns for a continuous period of six months.


Arjuna (Fictional Character): Krishna, what care must be taken by the taxpayer in this regard?

Krishna (Fictional Character): Arjuna, the taxpayer should ensure that all the returns are filed on or before the 15th of August in order to avail continuous EWB generation facility on EWB Portal and to avoid Suo-moto registration cancellation. you are therefore advised to file your pending GSTR 3B returns/ CMP-08 Statement immediately.

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Category GST, Other Articles by - CA Umesh Sharma