GENERATION OF E-WAY BILL IS RESUMED FROM AUGUST 2021 AFTER COVID-19
The Goods and Services Tax Act, 2017 came into for with
effect from 1.7.2017.
Generation of E-Way bill (EWB) has been introduced in GST Portal with effect from 16.1.2018.
Now the E-Way Bill (EWB) facility has been resumed as per
the GST Portal Message given below:
Resumption of Blocking of E-Way Bill (EWB) generation
facility.
04/10/2021
1. The blocking of E way bill generation
facility had been temporarily suspended by Government on account of Covid
pandemic. In terms of Rule 138 E (a) and (b) of the CGST Rules, 2017, the E Way
Bill generation facility of a person is liable to be restricted, in case the
person fails to file their return in Form GSTR-3B / statement in CMP-08, for
consecutive two tax periods or more, whether Monthly or Quarterly.
2. The blocking of EWB generation facility has
now resumed on the EWB portal for all the taxpayers. Going forward, from the
tax period August, 2021 onwards, the System will periodically check
the status of returns filed in Form GSTR-3B or the statements filed in Form GST
CMP-08 as per the regular procedure followed before pandemic, and block the
generation of EWBs as per rule.
3. To avail EWB generation facility on EWB
Portal on continuous basis, you are, therefore, advised to file your pending
GSTR 3B returns/ CMP-08 Statement on regular basis.
4. For details of blocking and unblocking EWB,
Click on below link:
• https://tutorial.gst.gov.in/userguide/returns/index.htm#t=FAQs_unblockingewaybill.htm
Note: Please ignore this update if you are
not registered on the EWB portal.
Thanking you,
Team GSTN