System blocks e-Way Bill generation of non-filers of returns for 2 or more months
   Date :09-Dec-2019

System blocks e Way Bill_ 
Business Bureau :
 
Acting tough against the tax evaders, the Government has started disabling e-Way Bill generation facility of taxpayers in case of non-filing of two or more consecutive GSTR 3B Return on GST portal. The Goods and Services Tax Identification Number (GSTIN) of such blocked taxpayers cannot be used to generate the e-Way Bills either as consignor or consignee, said P K Agrawal, Principal Commissioner of CGST Department, Nagpur while talking to The Hitavada.
 
The new rule came in to effect from December 1, 2019. However, the unblocking of the facility can also be done by the jurisdictional officer online on the GST portal, upon considering the manual representation received from such taxpayer. When asked which types of returns not filed are considered for blocking / unblocking of e-Way Bills generation facility, Agrawal said that form GSTR-3B (to be filed by normal taxpayers) is considered for blocking of EWB generation facility. “As provided in Rule 138 E of CGST/SGST Rules 2017, blocking of EWB generation facility has been implemented on EWB Portal, when the taxpayer does not file GSTR 3B return for two consecutive tax periods.
 
Thus, taxpayers who are required to file form GSTR-3B and have not filed it for the month of January and February, will be blocked from EWB generation facility from March onwards,” he added. Agrawal further said that even the transporter cannot generate the e-Way Bills in respect of such blocked taxpayer’s GSTINs, as supplier or as recipient. The GST system and e-Way Bill system are integrated and accordingly GSTINs of the taxpayers who have not filed GSTR 3B return, for two or more consecutive period, will be blocked for generation. After the return is filed on GST portal by the blocked taxpayers, the blocking status is removed by the system next day. There will not be any impact on the already generated e-way bills, of the blocked GSTINs. These e-Way Bills are valid and can be used to move goods to the destination. Agrawal said that the Governmnet is taking all possible steps to make the system user-friendly. “But at the same time, we are also taking tough steps against those who are indulge in the illgal means of transporting goods,” he said.