Quick Summary
1. In terms of Rule 138E (a) and (b) of the CGST Rules, 2017, the E-Way Bill (EWB) generation facility of a taxpayer is liable to be restricted, in case the taxpayer fails to file their FORM GSTR-3B returns / Statement in FORM GST CMP-08, for tax periods of two or more. 2. From 1stDecember, 2020,
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FAQ :
The blocking of the E-Way Bill generation facility will be applicable from 1st December 2020 onwards.
All taxpayers, irrespective of their Aggregate Annual Turnover, will be affected if they fail to file their returns.
The facility will be blocked if a taxpayer fails to file two or more GSTR-3B returns for periods up to October 2020, or fails to file two or more GST CMP-08 statements for quarters up to July-September 2020.
Taxpayers are advised to file any pending GSTR-3B returns or GST CMP-08 statements immediately to ensure continuous EWB generation.
More details can be found on the EWB Portal via the provided links, including FAQs on unblocking E-Way Bills.
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