The Goods & Service Tax Network has released a notification regarding the E-Way Bill generation facility constraints for the Taxpayers who failed to file GSTR-3B for a consecutive period of two months or more from Oct 15, 2020.

According to Rule 138 E (b) of the CGST Rules, 2017, the E Way Bill generation facility of a person is liable to be restricted, in case the person fails to file their GSTR-3B returns, for a consecutive period of two months or more.

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The GST Council has decided in its last meeting that the provision stated above will be made applicable for the taxpayers whose Aggregate Annual Turn Over (AATO, PAN-based) is more than Rs.5 Crores.

“Thus, if the GSTIN associated with the respective PAN (with AATO over Rs 5 Cr.) has failed to file their GSTR-3B Return for 02 or more tax periods, up to the month of tax period of August 2020, their EWB generation facility will be blocked on the EWB portal. Please note that the EWB generation facility for such GSTINs (whether as consignor or consignee or by transporter) will be blocked on EWB Portal after 15th October 2020,” said the Central Board of Indirect Taxes and Customs (CBIC).

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CBIC also added that if the taxpayer wants to avail continuous EWB generation facility on EWB Portal, so they are advised to file their pending GSTR 3B returns immediately.

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With Warm Regards,

CL Bureau.

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