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GST: No E-Way Bill from August 15 for Those Who Have Not Filed GST. Know New Rules

After August 15, those who have not filed returns in the Form GSTR-3B or Form GST CMP-08 will see their E-Way Bill generation blocked.

After August 15, those who have not filed returns in the Form GSTR-3B or Form GST CMP-08 will see their E-Way Bill generation blocked.

You will be notified via your registered email ID or mobile number if your facility to the E-Way Bill generation has been blocked. You can file an appeal.

NIt was announced that blocking of E-way bill generation would resume. This update would affect the average taxpayer who has not filed their GST return for the past two months or for quarters leading up to June 2021. With the blocking of the E-way bills, citizens will not be able to generate the same starting from August 15, 2021, according to a statement issued by the GST Network. The blocking of the E-way had previously been temporarily suspended in light of the Covid-19 pandemic. This change was brought about under the terms of Rule 138 E (a) and (b) of the CGST Rules, 2017.

In a release, it was stated that the E-way bill generation facility for a person would be liable to restriction in the case that said person fails to file their return in Form GSTR-3B / statement in CMP-08 for the aforementioned period.

The blocking for non-filers of GST returns had been lifted earlier by the Central Board of Indirect Taxes and Customs (CBIC) as a way to bring about some measure of relief to taxpayers amidst the effects of the pandemic.

After August 15, it was announced that the system would check the status of the returns filed in Form GSTR-3B or the statements filed in Form GST CMP-08 and would commence restrictions on the basis of if a person has not filed for two or more returns in Form GSTR-3B for the months up to June 2021. The other condition under which said blocking might take place is if the taxpayer has not filed for two or more statements in Form GST CMP-08 for the quarters up to April to June 2021.

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In the release, the GST network had advised taxpayers to immediately file the necessary returns on the appropriate forms as mentioned above, so as to prevent the blocking of the E-way bill generation facility.

The E-way bill generation facility can be unblocked, however, on the E-way bill portal if you do manage to complete your GSTR-3B Return / Statement in FORM CMP-08, and if the default in Return filing is reduced to less than two tax periods for the same. An alternative route that can be taken is to file an online request to your jurisdictional tax official to unblock the facility.

How Do you Know if your E-Way Bill Generation is Blocked?

In the event that the facility is blocked for you, an SMS or Email will be sent to your registered mobile number or email ID. During this blocked period no E-way bill can be generated against your GSTIN as consignor nor a consignee. It should be noted that every time such a change is put into play, you will automatically be notified of the same via the aforementioned SMS or email. The same applies to the notice regarding your request to the tax official to unblock the facility for you. Similarly, an SMS or Email will be sent but in this case, you will be able to respond and provide the necessary documentation to move the process along.

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first published:August 06, 2021, 14:48 IST