The Central Board of Indirect Taxes and Customs (CBIC) through a notification dated 20th August 2019 has extended the implementation of facility of blocking and unblocking of E-Way Bill to November 21st 2019 .
The Rule 138E administers blockage of the e-way bill generation due to non-filing of the GST returns or statement. The restriction applies only if the returns or the statement is not filed for more than two consecutive tax periods either by monthly or quarterly taxpayers.
Click here to read the Notification
