Blocking of eway bill (EWB) generation facility at EWB portal?

Blocking of eway bill (EWB) generation facility at EWB portal

1. Blocking of eway bill (EWB) generation facility at EWB portal?
2. If once the eway bill generation facility is blocked then how that can be unblocked?
3. What will happen with the eway bill already generated before this blocking of eway bill (EWB) gemeration facility?
4. Unblocking of eway bill (EWB) generation facility will be automatic of any request / application needs to be filed?
5. If in case of emergency to get the eway bill generation facility unblocked, any taxpayer want to update his return filing status on immediate basis, what can be done?
6. Tax Officials are also authorised to unblock the eway bill generation facility?
7. What will be the effect of this blocking of eway bill (EWB) generation facility on Transporters?

1. Blocking of eway bill (EWB) generation facility at EWB portal?

If any taxpayer has not filed GSTR 3B return for two consecutive tax periods, then his eway bill (EWB) generation facility on EWB Portal shall be blocked. This is effective from 02^nd Dec. 2019.

And if EWB generation facility is blocked, eway bill can’t be generated either by the taxpayer himself or by their counterparty (whether as supplier (from whom they purchase) or recipient (to whom the sale)) or the transporter.

For example if any taxpayer has not filed his GSTR-3B return for the two consecutive months / periods (November, 2019 and for December, 2019), then he and his counterparty (for the transaction related with him) will not be able to generate eway bill (EWB) from January, 2020.

2. If once the eway bill generation facility is blocked then how that can be unblocked?

GST system will update the list on return non-filer every next day and the same updated list shall be provided to EWB portal. And based upon this updated list from GSTINs, the eway bill generation facility will be unblocked, if the returns are filed.

Otherwise, the taxpayer can update their return filing status by login at EWB portal. After this update EWB portal will update the return filing status of taxpayer from the GST system and unblock the eway bill generation facility 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.

3. What will happen with the eway bill already generated before this blocking of eway bill (EWB) gemeration facility?

By this blocking of eway bill facility by EWB portal, the already generated eway bill will not be impacted and facilities like updation of vehicle no. / transporter details / change in validity etc. will remain active on already generated eway bill

In case of eway bill (EWB) generation facility is blocked for any taxpayer, eway bill (EWB) already generated and facilities in respect of these already generated eway bills such as updating the vehicle no. and transporter details or extending the validity of eway bill (EWB) will not be impacted.

4. Unblocking of eway bill (EWB) generation facility will be automatic of any request / application needs to be filed?

 If anyone or more outstanding return is filed by taxpayer and due to which the default in filing of GST return is less than 2 consecutive periods then eway bill generation facility would be unblocked automatically without any request or application filing. And this unblocking of eway bill generation facility shall be updated next day on EBW portal.

5. If in case of emergency to get the eway bill generation facility unblocked, any taxpayer want to update his return filing status on immediate basis, what can be done?

For immediate updation of the status follow the following steps at eway bill (EWB) portal:

1. Click on ‘Search’
2. Then click on ‘Update Block Status’
3. enter GSTIN and
4. use Update Option

Note: Updation is allowed only if GSTR-3B return has already been filed for the default period(s).

6. Tax Officials are also authorised to unblock the eway bill generation facility?

Tax officials are allowed to unblock / restore the Eway bill (EWB) generation facility on basis of manual representation by a taxpayer provided the tax official 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.

7. What will be the effect of this blocking of eway bill (EWB) generation facility on Transporters?

Transporters who are enrolled at eway bill (EWB) Portal, but are not registered on GST portal  - No impact

Transporters who are registered on GST Portal – shall get blocked because of non-filing of two or more consecutive GSTR 3B returns, cannot use their GSTIN as Consignor, Consignee or transporter to generate eway bill (EWB) and update transporter details.