FAQ by NIC on Blocking of EWay Bill Facility

Sl. No.

Query

Response

1

What is blocking of E-waybill (EWB) generation facility?

Blocking of e-waybill generation facility means 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.

22

From when blocking/unblocking of EWB generation facility is being implemented on EWB Porta

Blocking of EWB generation is implemented from 1st December, 2019. Thus the users may not be able to generate EWB for a GSTIN (whether as consigner or consignee), if the said GSTIN is not eligible for EWB generation as per Rule 138 E of CGST/SGST Rules, 2017.

3

What type of Returns not filed are considered for blocking/unblocking of EWB generation facility?

Form GSTR-3B (to be filed by normal taxpayers)

4

Whether recipient can generate E Way Bill of blocked GSTINs, indicating them as supplier and vice versa?

No, if a Taxpayer GSTIN is blocked for E Way Bill Generation facility, that GSTIN cannot be entered in E Way Bill either as supplier or recipient. Thus recipient of such blocked GSTINs cannot generate E Way Bill indicating such blocked GSTIN as supplier.

5

Can transporter generate e-way bill in respect of Blocked GSTIN, either as supplier or as recipient?

No, the transporter cannot generate the e-way bills in respect of such blocked taxpayer's GSTINs, as supplier or as recipient.

6

How much time does it take to update status on E-Way Bill Portal, for generation of E-Way Bill, after return is filed on GST Portal?

Once the Return is filed on GST Portal, the blocking status is removed by the system, next day. So it takes one day for unblocking to take effect.

7

What happens to the already generated e-way bills, on which goods are in transit (ie EWB pertaining to the blocked GSTINs)?

There will not be any effect/impact on the already generated e-way bills, of the blocked GSTINs. These e-way bills are valid and can be used to move goods to the destination.

Sl. No.

Query

Response

8

What is the effect of blocking/unblocking on the transporters?

There are two types of transporters - the Transporters who have only enrolled themselves on E Way Bill portal (ie who don't have GSTIN) and the Transporters who are also registered at GST portal (ie who have GSTIN).

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 bill and updating transporter details.

9

In spite of filing latest Returns, I have been blocked from e-waybill generation. What can I do?

If the tax payer wants to generate the e-way bills immediately, after filing the GSTR 3B Returns (on GST Portal), then they can login to the e-way bill portal and select the option 'Search > Update Block Status' and then enter his/her GSTIN and see the status.

If the GSTIN is still shown as blocked, then they can use update option to get the latest filing status from the GST Common Portal.

If their return filing default period is less than two, their return filing status will be communicated by GST System to E Way Bill Portal, and such blocked taxpayers GSTIN will be unblocked and their E Way Bill generation facility will be restored on EWB Portal.

Taxpayers may contact the GST helpdesk and raise a grievance, if issue is not resolved.