Quick Summary
1.From 1st December, 2020, onwards, the EWB generation facility is being blocked for all taxpayers, irrespective of their Aggregate Annual Turnover, for default in filing of Return in FORM GSTR-3 B or Statement in FORM GST CMP-08 for two or more consecutive Tax periods. 2.The taxpayers have an option to have their EWB generation facility unblocked by filing an application before tax officer in such cases. Earlier, this application could only be filed offline. However, the GSTN portal has now
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FAQ :
The E-Way Bill generation facility is blocked for taxpayers who have failed to file their Return in FORM GSTR-3B or Statement in FORM GST CMP-08 for two or more consecutive tax periods.
The blocking of the E-Way Bill generation facility has been in effect from 1st December 2020.
No, the GSTN portal has now made the process of applying to unblock your E-Way Bill generation facility completely online. The offline method is no longer available.
You can now file an application online through the GSTN portal to have your E-Way Bill generation facility unblocked by a tax officer.
No, from 1st December 2020, the E-Way Bill generation facility is blocked for all taxpayers, irrespective of their Aggregate Annual Turnover, if they default in filing returns.
Yes, GSTN is organising webinars on 9th December 2020 (English) and 10th December 2020 (Tamil) to guide taxpayers on how to file the EWB unblocking application online. Links to join these live events on YouTube are provided.
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