Avalara > Blog > Goods and Services Tax > Blocking and unblocking of e-way bills

Blocking and unblocking of e-way bills

  • Mar 19, 2020 | Viren Shah

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:

  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. 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

Avalara helps businesses of all sizes get GST return filing, e-way bill generation and e-invoicing right with cloud-based GST compliance solutions in India. Goods and Services Tax (GST) rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Viren Shah
Avalara Author Viren Shah
Viren Shah, a member of the Institute of Chartered Accountants of India and a Bachelor of Commerce from Mumbai University, has experience of more than a decade in Corporate and International Taxation. He specializes in Domestic and International Taxation, with specific emphasis on cross border transactions and exchange control laws with respect to inbound and outbound investments. He has vast experience in advising companies across various industries.

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