No E-Way Bill Generation for Non-GST Payers from 1st December

– Blocking and Unblocking of EWB generation facility activated

– If GSTR-3B is not filed for 2 months, EWB generation gets blocked

New Delhi, 1st December 2019: As per the decision of the GST Council, Goods and Services Tax Network (GTIN) has activated the Blocking and Unblocking facility of E-Way Bill (EWB) generation on the E-Way Bill
Portal from 1st December 2019.

Taxpayers who have not paid their GSTR-3B for two months i.e. for the month of September and October, the EWB generation for their GSTIN (whether as consignor or consignee) would get blocked from 1st  December 2019. Once blocked, the EWB generation for such GSTIN could not be processed either through supplier, recipient, and even transporter.

Once the Return is filed on GST Portal, the blocking status is removed by the system, next day.

Restoration of EWB generation could be done by the Jurisdictional Officer on the GST Portal by Unblocking the service. When a Taxpayer files the pending GSTR-3B return, their default period would be reduced to less than 2 months and the same status would be updated on the EWB portal. Then the Jurisdictional Officer can unblock the EWB generation facility on the GST Portal upon considering the manual representation received from such taxpayer.

This will not have any impact to the already generated e-way bills, on which goods are in transit even if the GSTIN of the associated gets blocked. The e-way bills generated before the 1st of December 2019 are valid and can be used to move goods to the destination.

Mr. Prakash Kumar, CEO-GSTN said, “As part of increasing GST compliance, we have activated the blocking unblocking facility for E-Way Bill generation as per Rule 138E of CGST/SGST Rules, 2017. We have been sending alerts to the non-filers since August and now on the directions of GST Council, the generation of
EWB facility will get blocked.”

“Transporters who are enrolled only on E-Way Bill Portal and not registered on the GST Portal will not be affected with this and could continue to do business as usual. This new change will impact only those who are registered under GST and are required to file GSTR-3B.” Mr. Kumar further added.

After filing the GSTR-3B for the default period, if the taxpayer wants to generate the e-way bills immediately, then they can log in to the e-way bill portal and select the option ‘Search > Update Block Status’ > Enter
their GSTIN and check the status.

If their GSTIN is still shown as blocked, then they can use update option to get the latest filing status from the GST Common Portal. If their return filing default period reflects as less than two, their return filing status will be communicated by GST System to E Way Bill Portal. Such blocked GSTIN will get unblocked and their E Way Bill generation facility will be restored on EWB Portal.

If the issue is not resolved, Taxpayers may contact the GST helpdesk and raise a grievance at 0120-4888999


Leave a Reply

Your email address will not be published. Required fields are marked *