If your GSTIN has been blocked, typically due to unfiled returns, you cannot issue tax invoices after the blocking date. Doing so is an offence. While you might be able to generate invoices if the GST portal is accessible, it's crucial to file your pending returns promptly to get your GSTIN unblocked and avoid further legal issues.
22 February 2020
My GSTIN has been blocked on 29.12.2019 due to non-filing of GSTR 3B of last six months. Now I have filed my GSTR 3B upto Nov. 2019. May I know if I can issue sale bills after GSTIN blocked date or not ?