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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.
GST
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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.
Rule 62, CGST Rules 2017; Sec 39(2), CGST Act 2017
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.
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