E-Way Bill system will have a new feature of blocking/unblocking of the taxpayers, from generating e-way bills. That is, if the GST taxpayer has not filed Return 3B (as per 38th GST Council Meeting dated 19/12/2019, it is proposed to include GSTR1 as well )for the last two successive tax period in GST Common portal, then that GSTIN will be blocked for generation of e-way bill either as consignor or consignee.
Your GSTIN will be blocked for E-Way Bill generation facility if you have failed to file Form GSTR-3B return for the last two or more consecutive tax periods.
Your E-Way Bill generation facility will be automatically unblocked on the EWB Portal when you file your GSTR-3B Return and the default in Return filing reduces to less than two tax periods. You may also file an offline/manual request for unblocking with your jurisdictional tax officer.
You can submit an application for unblocking through an offline/manual request, citing the grounds and providing the necessary documents to your Jurisdictional Tax Official. The Tax Official will process the request through the Back Office GST Portal and issue an order online.
The order of acceptance/rejection will be sent via email and SMS to your registered contact details. You can also view the order by logging into the GST Portal. Navigate to Dashboard > Services > User Services > View Additional Notices/Orders to view the Acceptance/Rejection Order for unblocking.
Navigate to Dashboard > Services > User Services > View Additional Notices/Orders to view the Acceptance/Rejection Order for unblocking the E-Way Bill generation facility.
The unblocking of the E-Way Bill generation facility is valid up to the period specified in the order issued by the Tax Official.
GST Portal will send an SMS/email to the registered mobile number/email ID of the taxpayer whose E-Way Bill generation facility has been blocked. During this period, neither you nor any other user will be able to generate an E-Way Bill using the blocked GSTIN.
After the Tax Official issues an online order regarding your request for unblocking, an email and SMS will be sent to your registered details. The copy of the order will also be available at the taxpayer’s login on the GST Portal.
Yes, the GST Portal will send reminder emails and SMS notifications before the expiry of the validity period. This reminder will be sent 7 days before the expiration date to remind you to file returns on time.
The automatic blocking can occur if the validity period as given by the Tax Official has expired, and you have failed to file the GSTR-3B return for the last two or more consecutive tax periods.
No, the E-Way Bill generation facility will not be blocked before the expiry of the validity period. However, if the validity period expires and the GSTR-3B return is not filed, the system will automatically block the facility.
Below are the various statuses:
- Application Pending for Review: Tax Official has not yet processed your request.
- Application Processed: Tax Official has processed the request, and the application is either accepted or rejected.
- Unblocking of E-Way Bill Generation Facility: The E-Way Bill generation facility is now unblocked.