Quick Summary
Online filing of application (Form GST EWB 05) by the taxpayer for un-blocking of E-Way Bill (EWB) generation facility In terms of Rule 138E (a) and (b) of the CGST Rules, 2017, the E-Way Bill (EWB) generation facility of a taxpayer is to be blocked, in case the taxpayer fails to file their returns in Form GSTR-3B or Statement in Form CMP-08, for two or more consecutive tax periods. For unblocking of this facility, taxpayer need to apply to jurisdictional Tax Official in Form GST EWB 05.
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FAQ :
The E-Way Bill generation facility is blocked if a taxpayer fails to file their returns in Form GSTR-3B or Statement in Form CMP-08 for two or more consecutive tax periods.
You can now file an online application in Form EWB 05 on the GST Portal. Log in, navigate to Services > User services > My Applications, select 'Application for unblocking of e-way bill', and submit the form with up to four documents.
The previous method of applying manually to tax officials for unblocking the EWB generation facility has been discontinued.
Your application is sent to your jurisdictional tax official. They may issue a notice for a personal hearing, to which you can reply online. Finally, an order will be issued approving or rejecting your application.
Notices and orders issued by the Tax Officer will be sent to you via SMS and email, and will also be available on your taxpayer dashboard under Services > User Services > View Additional Notices/Orders.
If your application is rejected, the EWB generation facility will remain blocked. You will need to file your pending returns (Form GSTR-3B / Statement in FORM CMP-08) to reduce the pendency to less than two tax periods for restoration.
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