E-way Bill Generation to be restricted for all taxpayers who failed to file GSTR-3B from Dec

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The Central Board of Indirect taxes and Customs (CBIC) on Tuesday clarified that E-Way Bill generation facility will be blocked for all taxpayers who failed to file GSTR-3B from December 1st 2020. This will be irrespective of their Aggregate Annual Turnover.

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.

Thus, on 1st December 2020, the System will check the status of returns filed in Form GSTR-3B or the statements filed in Form GST CMP-08, for the class of taxpayers to whom it applies, and restrict the generation of EWB in case of:

  • Non filing of two or more returns in Form GSTR-3B for the months up to October, 2020; and
  • Non filing of 02 or more statements in Form GST CMP-08 for the quarters up to July to September, 2020 This blocking will take place periodically from 1st December’ 2020 onwards.

To avail continuous EWB generation facility on EWB Portal, you are therefore advised to file your pending GSTR 3B returns/GST CMP-08 statements immediately, said the official statement.

Earlier in October, the Goods and Services Tax Network (GSTN) informed that the E-way bill generation facility would be restricted in case taxpayers with turnover over INR 5 crore fail to file their GSTR-3B returns for a consecutive period of two months or more.

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