E-Way Bill Generation to be blocked from August 15th for GST Return for non-filers

Last Updated On: Aug. 5, 2021, 8:42 p.m.
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E-WAY BILL GENERATION TO BLOCKED FROM AUGUST-15 FOR GST RETURN NON-FILERS

Taxpayers who have not filed GST returns for two months or quarters up to June 2021 will not be able to generate e-way bills from August 15, GST Network has said. The move, experts said, would help increase Goods and Services Tax collections in August as pending GST returns are expected to be filed.

The Central Board of Indirect Taxes and Customs (CBIC) had earlier suspended the blocking of electronic way (e-way) bill generation for non-filers of GST returns, to give taxpayers compliance relief during the COVID pandemic.

 

The Goods and Services Tax Network (GSTN) has issued an Advisory dated August 04, 2021 for taxpayers regarding blocking of E-Way Bill (EWB) generation facility to be resumed from August 15, 2021.

1. As you might be aware that the facility of blocking E way bill generation had been temporarily suspended due to pandemic, in terms of Rule 138 E (a) and (b) of the CGST Rules, 2017, the E Way Bill generation facility of a person is liable to be restricted, in case the person fails to file their return in Form GSTR-3B / statement in CMP-08, for a consecutive period of two months / Quarters or more.

2. The government has now decided to resume the blocking of EWB generation facility on the EWB portal, for all the taxpayers in terms of Rule 138 E (a) and (b) of the CGST Rules, 2017, from 15th August onwards.

3. Thus, after 15th August 2021, the System will check the status of returns filed in Form GSTR-3B or the statements filed in Form GST CMP-08, 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 June, 2021 and

Non filing of 02 or more statements in Form GST CMP-08 for the quarters up to April to June, 2021

4. To avail continuous EWB generation facility on EWB Portal, you are therefore advised to file your pending GSTR 3B returns/ CMP-08 Statement immediately.

 

FAQs on Unblocking of E-Way Bill Generation Facility:

 

1. How can my E-Way Bill generation facility be unblocked?

Answer: Your E-Way Bill generation facility would be automatically unblocked on the EWB Portal, if you file your GSTR-3B Return / Statement in FORM CMP-08 and the default in Return filing is reduced to less than two tax periods. You may also file online request for unblocking of E-Way Bill generation facility, in Form GST EWB 05, to your jurisdictional tax official.

 

2. Why my GSTIN is blocked for E-Way Bill generation facility?

Answer: Your GSTIN will be blocked for E-Way Bill generation facility in case, you have failed to file Form GSTR-3B return / Statement in FORM CMP-08, for last two or more consecutive tax periods.

 

3. Where can I view the status of order issued by Tax Official on my application for Unblocking of E-Way Bill generation facility?

Answer: In case, the order for rejection/acceptance of the unblocking request made by the taxpayer is issued by the Tax Official, Email and SMS of acceptance/ rejection of order will be sent to you on your registered email id and mobile number. Such orders can be seen by you after login to the GST Portal.

Navigate to Dashboard > Services > User Services > View Additional Notices/Orders to view Acceptance/Rejection Order for unblocking of the E-Way Bill generation facility.

 

4. How can I submit application for unblocking of E-Way Bill generation facility and what is the process followed once the application is submitted?

Answer: You can submit application for unblocking of an E-Way Bill generation facility through an online request, citing the grounds, why your facility may be un-blocked along with the supporting documents, if any, to your Jurisdictional Tax Official.

The steps below explain the complete process that is being followed, after the application for unblocking of E-Way Bill generation is submitted.

  • Your GSTIN will get blocked for E-Way Bill generation facility in case, you have failed to file Form GSTR-3B return / Statement in FORM CMP-08, for last two or more consecutive tax periods.
  • Thereafter taxpayer may submit the application for unblocking of E-way Bill generation facility along with the supporting documents to the Jurisdictional Tax Official.
  • The Tax official receives the application for unblocking of E-Way bill generation and issues a Personal Hearing notice against the application.
  • The taxpayer can view the Personal Hearing Notice issued by the Tax official. The taxpayer can file a reply, attach required documents, and submit it either using DSC or EVC.
  • The Tax official then issues order against the application considering the supported documents attached by the taxpayer. The tax official can issue either accept or reject order against the application.
  • In case the Tax officer issues Order of Acceptance for unblocking application, the facility to generate E-way bill against that particular GSTIN will get unblocked, upto the validity period given in the order.
  • In case the Tax officer issues Order of Rejection for unblocking application, the facility to generate E-way bill against that particular GSTIN will remain blocked and will be treated as closed status for that ARN.

 

5. How will I get to know if my E-Way Bill generation facility has been blocked?

Answer: An SMS/ Email is sent at the registered mobile number/ email id of the taxpayer whose E-Way Bill generation facility has been blocked. Also, during such period, you or any other user, including a Transporter, will not be able to generate E Way Bill against your GSTIN, either as consignor or consignee.

Note: Every time there is a change in the status regarding unblocking of E-way billing system, an SMS and email is sent directly to the taxpayer.

 

6. How will I be notified of any action taken by Tax Official on my application for unblocking of E-Way Bill generation facility?

Answer: After the Tax Official issues a notice for personal hearing / online Order in respect of your request for unblocking of the E-Way Bill generation facility, the copy of the said notice/order is made available on your dashboard. Also, an Email and SMS will be sent to your registered email id and mobile number. You will also be able to reply and upload supporting documents online in reply to a notice. To view notice/order navigating Services > User Services >View Additional Notices/Orders option.

 

7. Will I receive any reminder before the expiry of my validity period as indicated in unblocking order?

Answer: Yes, the GST Portal will send a reminder mail and an SMS before the expiry of validity period as indicated in unblocking order, prompting you to file returns within time to avoid blocking of E-Way Bill generation facility again. This mail is sent 7 days before the date of expiry of validity period.

 

8. E-Way bill generation facility was blocked for me, for which I raised an application and then it was unblocked. But now the facility is again blocked. Why my unblocked E-Way Bill generation facility has been blocked again?

Answer: This automatic blocking may happen if the validity period as given by Tax Official has expired and you have failed to file Form GSTR-3B return / Statement in FORM CMP-08 for last two or more consecutive tax periods (i.e. if the taxpayer is still in the defaulter list after expiry of validity period).

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