Gst Eway Bill Portal Blocked

The Government of India has introduced a restriction on the generation of

e-way bills. The restriction applies to assessees who have defaulted in filing GSTR-3B for two months. With effect from 01.12.2019, assessees who have not filed GSTR-3B for two months in succession will not be able to generate an e-way bill. For example, assessees who have not filed GSTR-3B for December and January will be blocked from generating an e-way bill from February onwards. The e-way bill generation portal will not allow the GSTIN of defaulting assessees to be submitted on the online platform. When the assessee is disabled from generating the e-way bill, this is called ‘blocking’ of the e-way bill. An e-way bill is a document which authenticates the movements of goods. An e-way bill should be issued whenever there is a conveyance of goods for more than Rs.50,000. The e-way bill is an indication that the movement of goods is taking place with the knowledge of the government. The government has introduced the blocking to reduce instances of tax-evasion and to ensure better accountability. The blocked e-way bill platform can be released by filing the pending GSTR-3B returns. Release of a blocked e-way bill platform is known as ‘unblocking’.

Applicability

The blocking is done irrespective of whether the assessee is a supplier, recipient or transporter. Once the GSTIN of the assessee is blocked, the generation of the e-way bill is not possible until the pending GSTR-3B returns are filed. When a GSTIN is blocked, the e-way portal will not accept the GSTIN. In such cases, the GSTIN will be rejected in all the fields on the portal. Thus, the three parties, supplier, recipient and transporter, will not be able to generate an e-way bill with the defaulting party’s GSTIN. The e-way bills which are already generated are not affected by the blocking. Further, the assessee is allowed to update the details of the transporter in the e-way bills that are already generated. However, if the transporter is also blocked, updating of transporter details is not possible.

Unblocking

For unblocking the e-way bill facility, at least fifty per cent of the pending GSTR-3B returns should be filed. Unblocking is possible only if there is no instance of ‘consecutive default’. Consecutive default means failure to file GSTR-3B two times continuously. Therefore, to unblock, the assessee should ensure that there is no consecutive default. Thus, the rule of ‘no consecutive default’ introduced by the government implies that at least half of the pending returns should be filed. After filing the relevant GSTR-3B returns, on a subsequent day, the e-way bill facility will be unblocked. If the assessee wants to unblock the e-way bill immediately after filing GSTR-3B, the following procedure should be followed:

Access the e-way bill website and click on ‘Search’. Then click on ‘Update Block Status’. GST E-Way Bill Portal
Enter the GSTIN of the assessee and complete the captcha procedure. See the status of the e-way bill facility. If the status is shown as ‘Blocked’, click ‘Update’.

On account of technical issues, the above procedure may not be effective. In such cases, after filing the pending returns, the assessee should make a representation to the Jurisdictional Officer (JO).

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Frequently Asked Questions

Common questions about GST eWay Bill Blocked: Unblocking Process for Assessees.

An e-way bill is a document that authenticates the movement of goods worth more than Rs. 50,000. It is required to ensure that the government has knowledge of the transportation of goods, which helps reduce tax evasion and improve accountability.

When an e-way bill is blocked, the assessee (supplier, recipient, or transporter) whose GSTIN is blocked cannot generate a new e-way bill until the pending GSTR-3B returns are filed. The e-way bill portal will not accept the GSTIN of the defaulting assessee.

An e-way bill can be blocked if the assessee has not filed GSTR-3B returns for two consecutive months. For example, if an assessee fails to file GSTR-3B for December and January, their e-way bill generation will be blocked from February onwards.

Existing e-way bills are not affected by the blocking. However, if the transporter's GSTIN is also blocked, updating the transporter details in the existing e-way bills will not be possible.

To unblock the e-way bill facility, the assessee must file at least 50% of the pending GSTR-3B returns, ensuring that there is no instance of consecutive default (failing to file GSTR-3B for two consecutive months).

Yes, there is a process to unblock the e-way bill immediately after filing GSTR-3B returns. The assessee should access the e-way bill website, click on 'Search,' then 'Update Block Status,' enter their GSTIN, and follow the captcha procedure.

If the immediate unblocking process does not work due to technical issues, the assessee should make a representation to the Jurisdictional Officer (JO) after filing the pending returns.

Yes, the blocking of e-way bills applies to all assessees, irrespective of whether they are a supplier, recipient, or transporter.

No exceptions are mentioned in the article. The e-way bill blocking rule applies to all assessees who have defaulted in filing GSTR-3B for two consecutive months.

The e-way bill blocking system helps the government reduce instances of tax evasion and ensure better accountability by ensuring that assessees file their GSTR-3B returns regularly.