Find
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.
GST
E-way bills blocked because returns are pending
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Provisions
Rule 138E, CGST Rules 2017; Sec 39(1), CGST Act 2017
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.
Close
- Check the GSTR-3B filing status for the last two periods
- Arrange cash for tax, interest and late fee
- File the pending returns in order
- Retry e-way bill generation on ewaybillgst.gov.in once the status updates
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