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Blocking Of E-way Bill Generation Facility Resumed

Due to the epidemic, the government has temporarily blocked permitting taxpayers to generate E-way bills. The taxpayers were greatly relieved by this suspension since it saved them the inconvenience of having to unlock E-way bills that had been blocked for non-compliance.<br><br>However, the most recent GST advisory, which was made public on August 4th, 2021, noted that, in accordance with Rules 138 E (a) and (b) of the CGST Rules, 2017, the blocking of the E-way Bill (EWB) generating facility has restarted after August 15th, 2021.<br>

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Blocking Of E-way Bill Generation Facility Resumed

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  1. Blocking Of E-way Bill Generation Facility Resumed

  2. Due to the epidemic, the government has temporarily blocked permitting taxpayers to generate E-way bills. The taxpayers were greatly relieved by this suspension since it saved them the inconvenience of having to unlock E-way bills that had been blocked for non-compliance. • However, the most recent GST advisory, which was made public on August 4th, 2021, noted that, in accordance with Rules 138 E (a) and (b) of the CGST Rules, 2017, the blocking of the E-way Bill (EWB) generating facility has restarted after August 15th, 2021. • Thus, starting on August 15th, the system will examine the validity of any returns or statements submitted using Form GST CMP-08 or Form GSTR-3B, and it will prevent the creation of EWB under the following circumstances: • Two or more Form GSTR-3B returns that are due (monthly or quarterly, as applicable) but are not filed for tax periods that expire in June 2021. • For the quarters up to June 2021, failure to file two or more statements on Form GST CMP-08.

  3. Taxpayers must periodically submit Form GST CMP-08 Statements and pending Form GSTR 3B returns to use the E-way Bill generating feature on the E-way Bill Portal. These returns may need to be submitted monthly or quarterly, depending on the circumstances. Why is GSTIN blocked for E-Way Bill Generation? Many times, whether on purpose or unintentionally, a taxpayer is unable to submit his GST returns. The buyer, however, is unable to submit an ITC claim for the taxes he has already paid due to these missing invoices. The banning of GSTIN for the creation of E-way bills is also promoted as an anti-evasion tool to boost revenue and GST compliance. How to Unblock GSTIN for E-way Bill Generation? If you file your GSTR-3B Return/Statement on FORM CMP-08 and the defaults in return filing are decreased to fewer than two tax periods, your ability to generate E-Way Bills on the EWB Portal will automatically be unblocked. You may also submit an online request for the unblocking of the E-way Bill generation function to your jurisdictional tax official using Form GST EWB 05.

  4. GSTIN Blocking Warning A notice stating that "E-Way bill generation may be blocked after a few days as you have not filed the last two months' consecutive returns at GST Common Portal" will be displayed to the taxpayer if he attempts to generate E-way bills on the public site and has not filed his return for longer than the filing period. However, this warning notice does not indicate that the taxpayer would be banned from creating an e-way bill. But, if the taxpayer fails to submit the GST return after the due date has passed, they will be blocked starting from the next month.

  5. Thank You Original Source : Blocking Of E-way Bill Generation Facility Resumed

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