Facility of E-way Bill Generation under GST Blocked by CBIC?

Last Updated On: Oct. 13, 2020, 10:01 p.m.



E-way Bill is an Electronic Bill which also means it is a bill generated for the movement of goods on the GST Portal. A person who is registered under GST cannot transport goods in a vehicle whose value exceeds Rs.50,000.


Following persons have should generate E-way Bill:

  • Registered person
  • Unregistered person
  • Transporter


Taxpayers who have missed filing of GSTR-2B for more than 2 or higher tax period. For such taxpayers the Central Board of Direct Tax has blocked that E- Way Bill Generation facility. 

According to the act 138E (b) of the CGST Rules, 2017 a person is not allowed to take the facility of E-way Bill Generation in case if he misses filing the GSTR-3B returns for a continuous period of 2 or more months.

In the latest meeting, GST Council has concluded that this decision will be made relevant to the taxpayers whose Aggregate Annual Turnover is more than Rs. 5 crores.

The Announcements declares that after 15th October 2020, generation of E-Way Bill Generation facility will be blocked if the GSTIN is linked with Permanent Account Number(PAN) and has missed filing of GSTR-3B return for more than 2 times than that within the tax period of August 2020.


If a person needs to avail this E-way Bill Generation facility, then the person has to file his pending GSTR-3B returns.



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