Quick Summary
1. In terms of Rule 138 E (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 GSTR-3B returns, for a consecutive period of two months or more. 2. As you might be aware that the GST Council in its last meeti
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FAQ :
Taxpayers with an Aggregate Annual Turnover (PAN based) of more than Rs 5 Crore will be affected if they have failed to file their GSTR-3B returns for two or more consecutive tax periods.
The E-Way Bill generation facility will be blocked on the EWB Portal after 15th October 2020.
To continue generating E-Way Bills, taxpayers must file all pending GSTR-3B returns immediately.
The E-Way Bill generation facility is blocked if a taxpayer fails to file their GSTR-3B returns for a consecutive period of two months or more.
The requirement considers GSTR-3B returns that were due up to the month of August 2020.
This update does not apply if you are not registered on the EWB portal, have already filed your GSTR-3B Return for August 2020, or if your AATO is below Rs 5 Crore.
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