E-Way Bill generation facility to be blocked for Taxpayers who failed to file GSTR-3B for 2 or more Tax period from Oct 15 E-Way Bill generation facility to be blocked for Taxpayers who failed to file GSTR-3B for 2 or more Tax period from Oct 15 Chartered Accountant CA ICAI Chartered Accountants CA ICAI CAinINDIA ICAI Announcements Accounting Standards CA News ICAI Students ICAI Members Case Laws CPT IPCC Final ICAI Course CA Course ICAI Forum CA Question Papers ICAI Study Material

« GST - Goods and Services Tax »

Open DEMAT Account in 24 hrs
Should You File ITR 4 Sugam? Check Eligibility For FY 2023-24 Income Tax Return
State government extends due date for filing GST returns for November
GSTN Introduces the e-Invoice Verifier App: All You Need to Know
Income tax return filing: What is ITR 1 Sahaj form? Check eligibility and steps to file online
GST council may consider setting up tribunal for indirect tax litigation
GST Council may lower tax on health insurance
GST Annual Return: CBIC amends GSTR-9 to Allow IRC Claims and Amendment of Invoices till 30th Nov
GST (Tax) E-invoice Must For Businesses With Over 5 Crore Annual Turnove
GST Portal Releases Module-wise New Functionalities deployed on the Portal for Taxpayers
GST on betting and gambling: Tax structure and liabilities in case of default
Budget to reset tax laws to decriminalise sections in I-T, GST: Finance Ministry


« GST: CBIC notifies due date of Form GSTR-3B for October 2020...	How borrowing options narrowly missed being put to a vote in... »
E-Way Bill generation facility to be blocked for Taxpayers who failed to file GSTR-3B for 2 or more Tax period from Oct 15

October, 12th 2020
The Central Board of Indirect Taxes and Customs ( CBIC ) has clarified that, E-Way Bill generation facility to be blocked for Taxpayers who failed to file GSTR-3B for 2 or more Tax period from Oct 15, 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. 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 02 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. The CBIC also said that, To avail continuous EWB generation facility on EWB Portal, you are therefore advised to file your pending GSTR 3B returns immediately.