Blocking and unblocking of e-way bills
Under the GST law, w.e.f. November 21, 2019, the taxpayers are not allowed to generate an e-way bill if they have not filed GSTR-3B return for two consecutive tax periods.
Regarding this, the CBIC had earlier issued an advisory on blocking and unblocking of the e-way bill facility. In December 2019, the Central Board of Indirect Taxes and Customs had released a set of frequently asked questions on blocking and unblocking of e-way bill generation facility on the e-way bill portal.
Some of the key aspects covered in the note are as under:
- Implementation: The blocking of an e-way bill generation facility is effective from December 1, 2019. Thus, the taxpayers will not be able to generate e-way bill for a GSTIN (either as a consigner or consignee), if the said GSTIN is not eligible for e-way bill generation.
- E-way bills will be automatically blocked if the extended period, as given by the revenue authorities, is over. An e-way bill can also be automatically blocked if the taxpayer has failed to file GSTR-3B return for the last two or more consecutive tax periods.
- Unblocking of e-way bill generation facility: An e-way bill would be automatically unblocked on the e-way bill portal if the taxpayers file their GSTR-3B return or the default in return filing is less than two tax periods. The taxpayers may also apply for unblocking of the e-way bill generation facility.
- Application for unblocking of e-way bill facility: The taxpayer may submit a physical application form to the jurisdictional revenue authorities for unblocking of e-way bill generation facility and it should contain the reasons or grounds for unblocking along with the required documents.
- GSTIN cannot be entered in e-way bill: If a taxpayer’s GSTIN is blocked from the e-way bill generation facility, then the taxpayer cannot use the GSTIN in the e-way bill as either a supplier or recipient. In this case, even the transporter will also not be able to generate the e-way bill for the said GSTIN.
To understand how Avalara can help you with GST compliance and e-way bills, visit www.avalara.com
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