GSTN issues advisory for taxpayers regarding Blocking of E-Way bills.

The Goods and Service Tax network on 4th August 2021 has decided to resume the blocking of e-way bill 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.

Provisions under Rule 138E of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Restriction on furnishing of information in PART A of FORM GST EWB 01”

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.

Thus, after August 15, 2021, the system will check the status of returns filed in Form GSTR-3B or the statements filed in Form GST CMP-08 (for composition taxpayers filing quarterly returns) and restrict the generation of EWB in case of non-filers and those who has not filed two or more returns in GSTR-3B up to June 2021, or has not filed 2 or more statements in GST CMP-08 for the quarters up to April to June 2021, will not be able to generate e-way bill after August 15.

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.