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E-Way Bill (EWB) generation facility resume after 15th August, 2021


 

The Goods and Services Tax Network (GSTN) issued an advisory dated 04th August 2021, wherein the taxpayers who have not filed the GST returns will not be in apposition to generate e-way bill in accordance to the Rule 138 E (a) and (b) of the CGST Rules, 2017, after 15th August onwards. The Central Board of Indirect Taxes and Customs (CBIC) had earlier suspended blocking of EWB generation facility on the EWB portal due to the pandemic. Thus, after 15th August 2021, the System will check the status of returns filed and block the generation of EWB where the taxpayer has not filed two or more Form GSTR-3B (Monthly/Quarterly frequency as may be applicable) returns up to June, 2021 and where the taxpayer has not filed two or more Form GST CMP-08 statements for the quarters up to April to June, 2021.


Sources

[1] Advisory for Taxpayers regarding Blocking of E-Way Bill (EWB) generation facility resume after 15th August, 2021 dated 04.08.21 https://www.gst.gov.in/newsandupdates/read/495

[2] The Economic Times. 2021. E-way bill generation to be blocked from August 15 for return non-filers: GSTN. [online] Available at: https://economictimes.indiatimes.com/news/economy/policy/e-way-generation-to-be-blocked-from-august-15-for-return-non-filers-gstn/articleshow/85066757.cms?utm_source=contentofinterest&utm_medium=text&utm_campaign=cppst [Accessed 19 August 2021].


 

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