If Taxpayer fails to file GSTR-3B - EWB facility will be blocked. (15 October, 2020)

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If GSTR-3B fails to file by taxpayer (turnover more than 5 Cr.)  then E-Way Bill facility will be blocked (w.e.f. 15 October 2020)

Blocking of E-Way Bill  (EWB) generation facility for taxpayers with AATO over Rs 5 Cr., after 15th October, 2020

In terms of Rule 138 E (b) of the CGST Rules, 2017, the E Way Bill generation facility of a person is liable to be restricted, in case the person fails to file their GSTR-3B returns, for a consecutive period of two months or more.

As you might be aware that the GST Council in its last meeting has decided that this provision will be made applicable for the taxpayers whose Aggregate Annual Turn Over (AATO, PAN based) is more than Rs 5 Crores.  

Thus, if the GSTIN associated with the respective PAN (with AATO over Rs 5 Cr.) has failed to file their GSTR-3B Return for two or more tax periods, up to the month of tax period of  August, 2020, their EWB generation facility will be blocked on the EWB Portal. Please note that the EWB generation facility for such GSTINs (whether as consignor or consignee or by transporter) will be blocked on EWB Portal after 15th October, 2020.

To avail continuous EWB generation facility on EWB Portal, you are therefore advised to file your pending GSTR 3B returns immediately.

Taxpayers who will not be effected are

  • If you are unregistered on EWB portal
  • You have already filed your GSTR-3B Return for August, 2020 or
  • Your Aggregate Annual Turn over v (PAN based) is below Rs 5 Cr.

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