Blocking and unblocking of GST e-way Bill

Blocking and Unblocking of E-way Bill

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Blocking and Unblocking of E-way Bill

Blocking and Unblocking of E-way Bill

The latest notification by CBIC states that the registration of an assessee that is registered under the Goods and Services Tax Act will be canceled if he fails to file the monthly or the quarterly returns for two months. It means that the GSTIN will be blocked, GSTIN will be a 15 digit unique identification number that is assigned to every individual that is registered under GST. An alert is sent to the user when he is trying to generate an e-way bill by the system if it is found that the user has not filed the returns for 2 consecutive months and the GSTIN is blocked.

 

The status of the GSTIN is auto-updated from blocked to unblocked in the e-way bill system when the users file GSTR 3B return in the GST Common Portal. This happens when GSTR 3B is filed in the GST common portal. In case the taxpayers did not file the GST returns for the last 2 successive months and click on the update button a message like this will be displayed.

 

If the status does not get auto-updated in the e-way bill system the taxpayer can also update the same by going to the e-way bill portal and then to the option Search Update Block Status. Once you have entered the GSTIN, the users can update their status by clicking on Update GSTIN from Common Portal. In this way, the status of filing from the GST Common Portal can be accessed and the same gets updated when the returns are filed by the assessee.

Latest updates on GST E-way bill

5th October 2021

The CBIC has temporarily suspended blocking of the E-way bill generation facility for the taxpayers who are failing to file the basis of their returns monthly or quarterly due to the covid pandemic.

Relaxations by the government to the taxpayers in India  

The blocking facility of the blocking e-way bill generation has been temporarily suspended due to pandemics, in terms of Rule 138 E (a) and (b) of the CGST rules, 2017, the e-way bill generation facility of the person is liable to be restricted. If the person fails to file the return in Form GSTR 3B/ statement in CMP 08 for a consecutive period of two months/quarters or more.

After August 15, 2021 the system will check the status of returns filed in Form GSTR 3B or the statements filed in Form GSTR 3B or the statements that are filed in Form GST CMP 08 and restrict the generation of EWB if:

  • Non-filing of two or more returns in Form GSTR 3B for the months up to June 2021.
  • Non-filing of two or more statements in Form GST CMP 08 for the quarters up to  April to June 2021.

To avail continuous EWB generation facility on EWB portal, it is advised to file the pending GSTR 3B returns/ CMP 08 statements immediately.

Post by Mansi Sawant

Mansi Sawant seeks higher interests in financial services, taxation, GST, I-T, etc. Writes articles with depth knowledge and is extensive for the same. The resources provide effective articles for the products of IndiaFilings which provides taxation and Licensing. Writing from observations and researching makes her articles virtuous.