Answer

1. F

   Facts

   Under Rule 138E, e-way bill generation is blocked for a GSTIN that has not filed GSTR-3B for two consecutive tax periods (two quarters for quarterly filers). The block lifts once the pending returns are filed.

2. P

   Provisions and law

   • Rule 138E, CGST Rules 2017E-way bill generation is blocked when returns are not filed for two consecutive periods
   • Sec 39(1), CGST Act 2017Every regular registered person files a return (GSTR-3B) for each tax period
3. A

   Analysis

   A distributor who missed August and September GSTR-3B will find e-way bills blocked in October, which stops goods on the road. Filing the pending returns, with late fee and interest, usually restores generation on the e-way bill portal soon after the return status updates. If you cannot pay the full tax yet, you still need the returns filed, so plan cash for at least the late fee and the net tax.

4. C

   Conclusion

   1. 1Check the GSTR-3B filing status for the last two periods
   2. 2Arrange cash for tax, interest and late fee
   3. 3File the pending returns in order
   4. 4Retry e-way bill generation on ewaybillgst.gov.in once the status updates

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.