The Central Board Indirect taxes and Customs (CBIC) has clarified that the E-way bill generation facility will be blocked for taxpayers who will fail to file their GSTR-3B returns, for a consecutive period of two months or more.
The following notice will be implemented from 15 October 2020, said the CBIC.
In term of Rule 138E(b) of the CGST Rules 2017, the E-way bill generation facility of a person is liable to be restricted, if the person fails to file their GSTR-3B for a consecutive period of two months or more.
The GST council, in its last meeting, decided that the provision will be applicable to taxpayers with Aggregate Annual Turn Over (AATO, Pan Based) more that INR 5 Crore.
Ass per the notice, if the GSTIN associated with respective PAN has failed to file GSTR-3B return of 2 or more months, up to the month of tax period August 2020, their E-way bill Generation facility will be blocked on the EWB portal.
“To avail the continuous E-way bill generation facility on the EWB portal, you are therefore advised to file your pending GSTR-3B returns immediately before 15th October,” CBIC clarified.