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05 Dec 2019Posted By: Mudit Handa


E-Way Bill Generation Blocked for Taxpayers not filing GST Return

Are you facing problems while generating your E-Waybill? This may happen because you might not have filed your GST returns on time. The GST Authority had recently introduced some amendments to the E-way Bill generation system, which are applicable to all suppliers or vendors having GST registration. At the 35th GST Council Meeting that was held on 21st June 2019, certain improvements were to the E-way Bill system, to make it more fair & transparent.
In order to ensure proper compliance among the businesses in respect of the proper GST return filing procedure, the GST department has restricted the E-waybill generation for transporting consignment, in the event, a supplier fails to file the GST returns in Form GSTR-3B and GST CMP-08 for 2 successive months.

This is in accordance with the new rule 138E of the CGST Rules.

 

1. What does the new rule 138E state?

A new rule 138E in CGST Rules has been inserted by the GST Authority on 13th December 2018. It had the following specifications:-

  • In case the GST return filing has not been done for the last 2 months by the regular dealer OR
  • In case the GST return filing has not been done for the last 2 quarters by a dealer having GST registration under the composition scheme,

Then he won't be able to generate the E-Way Bill. He can generate E-Way Bill only after GST return filing.


2. What restriction on E-way Bill has been imposed?

In accordance with the aforesaid rule 138E, the GST Authority has now stated that the E-Waybill generation shall now be blocked for the following taxpayers:-

  • The normal registered persons, who have not furnished the GSTR 3B return for the 2 successive months. Form GSTR 3B has to be filed till the 20th of every next month. Accordingly, the E-waybill generation shall be blocked on the 21st of that month. 
  • The taxpayers who have got GST registration under the composition scheme and who have not furnished the GST CMP-08 return for the 2 consecutive quarters. The Form GST CMP-08 for the quarter April-June 2019 was supposed to be filed till the 31st of August 2019. Similarly, the Form GST CMP-08 for quarter July-September 2019 was supposed to be filed until the 22nd of October 2019. But, for the subsequent quarters, the GST CMP-08 filing due date is the 18th of the month of the next quarter. Accordingly, the E-waybill generation shall be blocked on the 19th of that month.

3. What if I haven't filed GSTR-1?

In case you have not filed the GSTR-1 return, this shall not result in the blocking of E-waybill generation. You can still generate the E-waybill.?


4. When has the blocking of E-waybill been made effective?

The Blocking of E-waybill Generation has been made effective from the 1st of December 2019 on the GST portal. Accordingly,

  • If a normal dealer has not filed GSTR-3B of Nov 2019 till 20th December 2019, the E-waybill Generation shall be blocked from 21st December 2019.
  • If a composite dealer has not filed GST CMP-08 of the quarter Oct-Dec 2019 till 18th December, E-waybill Generation shall be blocked from 19th December 2019.

Hence, it is advised to timely file the above GST returns to avoid such panic.


5. What if my E-waybill Generation has been blocked?

If your E-waybill Generation has been blocked on account of non-filing GST returns, you must urgently file the GST returns GSTR-3B & GST CMP-08. Only them, you'll be able to generate the E-waybill.

We can help you easily & timely complete your GST return filing procedure to avoid any hindrance in E-waybill generation.

 

The Taxpayers can instantly raise E-way Bill on the interactive and fast InstaBill Software.

 

If you need any assistance on GST registration, GST return filing procedure or E-waybill generationplease feel free to contact our business advisor at 8881-069-069.

Now you can also Download E-Startup Mobile App and Never miss the latest updates relating to your business.

 

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