Blocking Of E-way Bill Generation Facility Resumed

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Blocking Of E-way Bill Generation Facility Resumed
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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.   Howeve
r, 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.  
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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.
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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.
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Thank You

• Original Source Blocking Of E-way Bill
  Generation Facility Resumed