GST
E-way bill blocked for non-filing
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Facts
E-way bill generation is blocked when GSTR-3B is not filed for two or more tax periods. For composition dealers it is CMP-08 for two quarters.
Provisions and law
- Rule 138E, CGST Rules 2017Blocks e-way bill generation for persons who have not filed returns for two consecutive periods
- Sec 46, CGST Act 2017A registered person who fails to file a return under Sec 39, 44, 45 or 52 gets a notice to file within 15 days
Analysis
Rule 138E links e-way bills to return filing. Once you file the pending returns, the block is usually lifted automatically after the portal updates. Example: GSTR-3B for June and July pending; file both, then try e-way bill generation again after the update. Plan dispatches accordingly.
Conclusion
- Check which returns are pending.
- File them with tax, interest and late fee.
- Wait for the portal to update the status.
- Generate the e-way bill again.
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Non-filing notice
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