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GST

E-way bill generation blocked for non-filing of returns

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Under Rule 138E, e-way bill generation is blocked for a GSTIN that has not filed returns for two consecutive tax periods. For regular taxpayers this is GSTR-3B; for composition taxpayers it is CMP-08. Both supplier and recipient GSTINs are checked.

Provisions

Rule 138E, CGST Rules 2017

Analysis

Example: a dealer has not filed GSTR-3B for August and September. From October, the portal will not generate e-way bills where his GSTIN is consignor or consignee. Filing the pending returns usually unblocks it by the next day. If there is a genuine reason, you can apply to the officer in EWB-05 for unblocking. Bills generated before the block remain valid.

Close

  1. Check block status on the e-way bill portal
  2. File all pending GSTR-3B or CMP-08
  3. Use the update block status option after filing
  4. Apply in EWB-05 with reasons if you cannot file immediately

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