GST-eWay-Bill-Portal-Blocked

GST eWay Bill Portal Blocked

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
    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).

Other Related Guides

GSTR-3B Return – Online Filing Procedure GSTR-3B Return - Online Filing Procedure GSTR-3B return must be filed by all persons having GST registration up to 30th June 2018. GSTR-3B return is ...
How to File GSTR 3B Return How to File GSTR 3B GSTR 3B Return must be filed all persons having GST registration before 20th August and 20th September. Once GSTR 3B returns are ...
New GSTR-3B Return Due Dates New GSTR-3B Return Due Dates On 22nd January 2020, the Ministry of Finance (MOF) announced the dates for staggered filing of GSTR-3B upon receiving f...
GSTR-3B Penalty Waived GSTR-3B Penalty Waived To improve ease of compliance and to help taxpayer adapt to the new GST regime, the Government has announced waiver of penalty...
Treatment of Inter-Unit Transfer under GST Treatment of Inter-Unit Transfer under GST In order to grow a business, organisations do establish various units at different geographical locations....

Post by Athreya

IndiaFilings is India's largest online compliance services platform dedicated to helping people start and grow their business, at an affordable cost. We were started in 2014 with the mission of making it easier for Entrepreneurs to start their business. We have since helped start and operate tens of thousands of businesses by offering a range of business services. Our aim is to help the entrepreneur on the legal and regulatory requirements, and be a partner throughout the business lifecycle, offering support at every stage to ensure the business remains compliant and continually growing.