GST
E-way bill blocked for not filing CMP-08
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Facts
Under Rule 138E, a composition taxpayer who fails to file CMP-08 for two consecutive quarters cannot generate e-way bills. Filing the pending statements unblocks it.
Provisions and law
- Rule 62, CGST Rules 2017A composition taxpayer files CMP-08 by the 18th of the month after each quarter and GSTR-4 by 30 June after the year (Notification 12/2024-CT).
- Sec 39(2), CGST Act 2017A composition taxpayer furnishes a statement every quarter (CMP-08) and a return every year (GSTR-4).
Analysis
Once you file the overdue CMP-08s, the block is usually lifted automatically after the system updates. If it stays blocked, you can use the unblocking option on the e-way bill portal or apply to the officer. Plan dispatches so this does not stop supplies.
Conclusion
- Check which quarters are pending.
- File all pending CMP-08s with interest.
- Wait for the system to update the e-way bill status.
- Contact the helpdesk or officer if still blocked.
A Savvy can do this for you
Quarterly CMP-08 statement and payment
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