Blocking/Unblocking the E-Way Bill creation system if fails to file GSTR-3B: GSTN

Blocking the E-Way Bill creation system if the taxpayer fails to file GSTR-3B returns:; E-way bill; E-way bill

  • The E-Way Bill (EWB) creation system of the taxpayer is entitled to be limited in the situation that the taxpayer fails to file FORM GSTR-3B returns/FORM GST CMP-08 for tax periods of 2 or more. the Taxpayers’ E-Way Bill generation facility will be canceled. Above said blocking will be effective 1. Dec 2020 onwards.
  • The blocking will take place on a periodic basis from 1 December 2020 onwards regardless of the Aggregate Annual Turnover (AATO) of taxpayers.
  • The E-Way Bill (EWB) generation facility system will confirm the position of the returns submitted in the form GSTR-3B or the statements filed in the form GST CMP-08 for the class of taxpayers to which it applies and limits the generation of the E-Way Bill (EWB) in the event of (w.e.f 1 December 2020) and the restriction put on it.
    1. Form GSTR 3B: non-filing of two or more returns for the months up to October 2020;
    2. Form GST CMP-08: non-filing of 02 or more quarterly statements by July to September 2020; E-way bill; E-way bill

  • To entitle the continuous E-Way Bill creation system on EWB Portal, you are therefore advised to file your pending GSTR 3B returns/GST CMP-08 statements immediately.
  • Blocking the facility of issuing of E-Way Bill (EWB) for taxpayers with Total Annual Turnover over Rs 5 Cr., after October 15, 2020.”
  • The validity of the e-way bill has been postponed by the CBIC till 30 November, while the deadline for the special agreements under customs, central excise, and service tax legislation has been extended to the same date.
  • “The E-Way Bill of Validity issued on or before March 24, 2020, expiring between March 20, 2020, and April 15, 2020, has been extended to May 31, 2020.”
  • For information on blocking and unblocking the EWB, follow the button below.  or or

Note: When you’re not enrolled on the EWB portal, please just ignore this change.

How do I unblock the e-way bill?

A. GSTR-3B Filing

Until the default taxpayer files are GSTR-3B for the default duration, the GSTIN will be unblocked automatically the very next day.

Taxpayers can also make an e-way bill shortly after submitting his return by following the following steps:; E-way bill genration; E-way bill genration

  1. Visit the EWB portal then choose the ‘Search Update Block Status’ selection.
  2. Access the GSTIN, CAPTCHA Code, then press the Go’ button.
  3. Tap on ‘Check Unblock Status from GST Popular Portal;’ this will represent the status of the recent file.
  4. If this doesn’t work, a taxpayer will hit the GST Support Desk and get the situation resolved.

B. Unblocking the Compliance Officer

Even just a compliance officer can unblock GSTIN online on the basis of the taxpayer’s manual representation (this facility is not accessible for now).

C. Unblocking by online application in the EWB-05

EWB-05 may be filed by presenting an appropriate reason for non-filing of GSTR-3B. Such an application cannot be refused without providing an appropriate chance to be heard (so for now, this online application service is not effective).

The actual effect on taxpayers

The main problem of the taxpayer with this new structure is that he/she cannot deliver/receive items without an e-way bill. If the goods are transported without an e-way bill, the authority can levy a fine equal to the amount of the tax due. Such goods may also be seized or kept in detention, and the goods would only be released on payment of the value of the tax also with a penalty.

If the products are not distributed on time the company can come to a standstill. Therefore in order to prevent such a scenario, the taxpayer must be compliant and file returns on time. This would lead to an overall increase in GST sales and as a result, the whole system will become more compliant.

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Rajput Jain & Associates 

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