Blocking/ Unblocking of EWB generation facility

The taxpayers who have not filed GSTR 3B return for two consecutive tax periods, will now be blocked for EWB generation facility on EWB Portal.

Thus taxpayers who have not filed their GSTR-3B return for the months of September, 2019 and for October, 2019, will be blocked for EWB generation from 2nd December, 2019.

The list of the taxpayers who filed their GSTR 3B returns and thus not remaining as defaulters of non-filing of two or more GSTR 3B return, is prepared by GST System next day and the same is provided to EWB system for unblocking of their EWB generation facility, daily. On receipt of the list of GSTINs their EWB generation facility is unblocked on EWB Portal, immediately.

Meanwhile, if required taxpayers can login into EWB Portal and update their return filing status, same day by update return filing status functionality. On doing so EWB System updates return filing status of the taxpayer from the GST System and unblock EWB generation facility for the taxpayer, if taxpayer is not a defaulter in non-filing of two or more GSTR 3B returns.

The taxpayers whose EWB generation is blocked can also approach jurisdictional tax officials, for unblocking of their EWB generation facility. The tax officials will issue orders on GST Portal, for accepting or rejecting such manual request of the taxpayers.

1. Blocking of EWB generation facility: Blocking/unblocking of EWB generation

facility has been implemented on EWB Portal from 2nd December, 2019.

a.      Meaning of blocking: The blocking of E Way Bill generation facility means disabling taxpayer from generating E Way Bill (EWB), in case of non-filing of 2 or more consecutive GSTR 3B Return, on GST Portal.

Example: For those taxpayers who have not filed their GSTR-3B return for the months of September 2019 and October 2019, their EWB generation facility would be blocked from 2nd December, 2019.

b.      For GSTINs whose EWB generation facility is blocked, EWB can’t be generated either by the taxpayer or by their counterparty (whether as supplier or recipient) or the transporter.

2. Effect on already generated EWB: In case of blocked GSTINs, EWBs already generated and facilities in respect of these EWBs such as updating the vehicle and transporter details or extending the validity of EWB will not be impacted.

3. Unblocking of EWB generation facility: The EWB generation facility would be automatically unblocked in the event of filing of their GSTR 3B return for the default period(s), reducing the default period to less than 2 consecutive tax periods. The blocking will be automatically lifted on the EWB system next day.

a. Immediate Updation of Status at EWB Portal: For immediate updation of the status the taxpayer can go to the EWB portal and select the option ‘Search <Update Block Status’, enter their GSTIN and use Update Option to get themselves unblocked on GST portal, provided GSTR-3B return has already been filed for the default period(s).

4. Unblocking by Tax Official: EWB generation facility can also be restored by the jurisdictional tax official on basis of manual representation by a taxpayer. The tax officials will issue a speaking order on GST Portal, for accepting or rejecting such requests of the taxpayers. In case he accepts the request, the facility will get restored.

5. Effect on Transporter registered on EWB Portal: Transporters enrolled in EWB Portal, but not registered on GST portal will not be impacted. However, the transporters registered on GST Portal, if blocked on non-filing of two or more GSTR 3B returns, cannot use their GSTIN as Consignor, Consignee or transporter to generate EWB and update transporter details

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