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.
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.
Blocking and Unblocking of E-Way Bill generation facility in EWB Portal
1. Why my GSTIN is blocked for E-Way Bill
generation facility?
generation facility?
Your GSTIN will be blocked for
E-Way Bill generation facility, in case, you have failed to file Form GSTR-3B return for last two or more
consecutive tax periods.
E-Way Bill generation facility, in case, you have failed to file Form GSTR-3B return for last two or more
consecutive tax periods.
2. How can my E-Way Bill generation facility be
unblocked?
unblocked?
Your
E-Way Bill generation facility would 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 of E-Way Bill generation facility with your jurisdictional
tax officer.
E-Way Bill generation facility would 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 of E-Way Bill generation facility with your jurisdictional
tax officer.
3. How can I submit application for unblocking of
E-Way Bill generation facility?
E-Way Bill generation facility?
You can
submit application for unblocking of an E-Way Bill generation facility through
an offline/ manual request, citing the grounds why your facility should be
un-blocked along with the required documents to your Jurisdictional Tax
Official. Once the request is received, Tax official will dispose the
application through Back Office GST Portal and issue order online.
submit application for unblocking of an E-Way Bill generation facility through
an offline/ manual request, citing the grounds why your facility should be
un-blocked along with the required documents to your Jurisdictional Tax
Official. Once the request is received, Tax official will dispose the
application through Back Office GST Portal and issue order online.
Viewing Orders
4. Where can I view the status of order issued by
Tax Official on my application for Unblocking of E-Way Bill generation
facility?
Tax Official on my application for Unblocking of E-Way Bill generation
facility?
In case,
the order for rejection/acceptance of the unblocking request made by the
taxpayer is issued, Email and SMS of acceptance/ rejection of order will be
sent to taxpayer on their registered email id and mobile number. Such orders
can be seen by the taxpayer after login to the GST Portal.
the order for rejection/acceptance of the unblocking request made by the
taxpayer is issued, Email and SMS of acceptance/ rejection of order will be
sent to taxpayer on their registered email id and mobile number. Such orders
can be seen by the taxpayer after login to the GST Portal.
Navigate to Dashboard > Services > User
Services > View Additional Notices/Orders to view Acceptance/Rejection Order for unblocking of the
E-Way Bill generation facility.
Services > View Additional Notices/Orders to view Acceptance/Rejection Order for unblocking of the
E-Way Bill generation facility.
5. What are the steps to view Acceptance/Rejection
Order for unblocking of the E-Way Bill generation facility?
Order for unblocking of the E-Way Bill generation facility?
Navigate
to Dashboard > Services > User
Services > View Additional Notices/Orders to view
Acceptance/Rejection Order for unblocking of the E-Way Bill generation
facility. Also, intimation of acceptance/ rejection order will be sent to
taxpayer on the registered email id and mobile number.
to Dashboard > Services > User
Services > View Additional Notices/Orders to view
Acceptance/Rejection Order for unblocking of the E-Way Bill generation
facility. Also, intimation of acceptance/ rejection order will be sent to
taxpayer on the registered email id and mobile number.
6. What is the duration for which unblocking of an
E-Way Bill generation facility, as per order of Tax Official, is valid?
E-Way Bill generation facility, as per order of Tax Official, is valid?
Unblocking
of an E-Way Bill generation facility is valid up to the period indicated by the
Tax Official in his/her order.
of an E-Way Bill generation facility is valid up to the period indicated by the
Tax Official in his/her order.
Notification to Taxpayer
7. How will I get to know if my E-Way Bill
generation facility has been blocked?
generation facility has been blocked?
GST
Portal will send SMS/ Email at the registered mobile number/ email id of the
taxpayer whose E-Way Bill generation facility has been blocked. Also during
such period, you or any other user will not be able to generate E Way Bill
(either as consignor or consignee) against the blocked GSTIN.
Portal will send SMS/ Email at the registered mobile number/ email id of the
taxpayer whose E-Way Bill generation facility has been blocked. Also during
such period, you or any other user will not be able to generate E Way Bill
(either as consignor or consignee) against the blocked GSTIN.
8. How will I be notified for any action taken by
Tax Official on my application for unblocking of E-Way Bill generation facility?
Tax Official on my application for unblocking of E-Way Bill generation facility?
After the
Tax Official issues online Order in respect of your request for unblocking of
the E-Way Bill generation facility (irrespective of Acceptance/Rejection), the
copy of the said order is made available at Taxpayer’s login. Also, an
Email and SMS will be sent to the taxpayer on the registered email id and
mobile number.
Tax Official issues online Order in respect of your request for unblocking of
the E-Way Bill generation facility (irrespective of Acceptance/Rejection), the
copy of the said order is made available at Taxpayer’s login. Also, an
Email and SMS will be sent to the taxpayer on the registered email id and
mobile number.
9. Will I receive any reminder before the expiry of
my validity period as indicated in unblocking order?
my validity period as indicated in unblocking order?
Yes, the GST Portal will send
reminder mail and SMS before the expiry of validity period as indicated in
unblocking order and filing of returns within time to avoid unblocking of E-Way
Bill generation facility. This mail is sent 7 days before the date of expiry.
reminder mail and SMS before the expiry of validity period as indicated in
unblocking order and filing of returns within time to avoid unblocking of E-Way
Bill generation facility. This mail is sent 7 days before the date of expiry.
10. Why my unblocked E-Way Bill generation facility
has been blocked again?
has been blocked again?
This
automatic blocking may happen if the validity period as given by Tax Official
has expired and taxpayer has failed to file GSTR-3B return for last two or more
consecutive tax periods.
automatic blocking may happen if the validity period as given by Tax Official
has expired and taxpayer has failed to file GSTR-3B return for last two or more
consecutive tax periods.
11. Is it possible to block my E-Way Bill
generation facility before the expiry of the validity period?
generation facility before the expiry of the validity period?
No, E-Way
Bill generation facility will not be blocked before the expiry of the validity
period. However, E-Way Bill System will automatically ‘Block’ the Taxpayer
post the expiry of the validity period. This automatic blocking will be done,
if the extended period as given by Tax Official has expired and taxpayer has
failed to file Form GSTR-3B return for last two or more consecutive tax
periods.
Bill generation facility will not be blocked before the expiry of the validity
period. However, E-Way Bill System will automatically ‘Block’ the Taxpayer
post the expiry of the validity period. This automatic blocking will be done,
if the extended period as given by Tax Official has expired and taxpayer has
failed to file Form GSTR-3B return for last two or more consecutive tax
periods.
Application Status
12. What are the various Application statuses while
issuing an order of acceptance/rejection for unblocking of E-Way Bill generation facility?
issuing an order of acceptance/rejection for unblocking of E-Way Bill generation facility?
Listed
below are the various Application statuses while issuing an order of
acceptance/rejection for unblocking of E-Way Bill generation facility:
below are the various Application statuses while issuing an order of
acceptance/rejection for unblocking of E-Way Bill generation facility:
- Order Generation Enqueue –
When Order generation is pending with Tax Official - Order of Acceptance Issued –
When Order is generated by Tax Official for acceptance of unblocking of
E-Way Bill generation facility request of taxpayer - Order of Rejection Issued –
When Order is generated by Tax Official for rejection of unblocking of
E-Way Bill generation facility request of taxpayer