24 Jan 2019Posted By: Mudit Handa

No E-way bill generation without regular GST return filing

Everyone knows that an E-way bill is needed to be generated from the E-way bill portal for movement of the consignment of value exceeding ₹50,000. Key details such as GSTIN, the value of consignment and invoice number as well as the transporter details such as details of the vehicle are to be provided for E-way bill generation.

  • The GST department had recently made certain amendments in the E-way Bill generation system that were implemented by all suppliers or vendors having GST registration.
  • Most of them were related to the duplication of E-way Bills and treatment of goods in case of export-import.

With a view to enforcing compliance among businesses in relation with regular GST return filing, the finance ministry has now restricted e-way bill generation for transporting consignment in case the supplier has not filed GST returns for 2 consecutive months.


#1. Why has government debarred e-way bill generation without GST return filing?

According to the finance ministry of India, this decision effectively implies that henceforth businesses who have not done GST return filing for past 2 months will not be able to create the e-way bill. Hence, they will not be able to transport goods at all unless they duly file their GST returns.

This will indeed induce responsibility among traders having a GST registration towards regular GST return filing procedure.


#2. How much is the non-compliance among the traders?

The GST department has stated that certain taxpayers still fail to duly file GST returns.

  • The authority has not been able to increase the compliance rate significantly since GST regime began in July 2017.
  • Nearly 30% of eligible merchants still fail to furnish the summary return GSTR-3B until the deadline, which is the 20th of every month.
  • To quote an instance, there are 98.4 lakh eligible taxpayers, out of which nearly 29% had not done GST return filing for November 2018 by the end of December 2018.
  • Similarly, in the case of composition scheme, there are 18 lakh eligible taxpayers who were supposed to file quarterly returns GSTR-4. Out of these, over 25% taxpayers had not filed GSTR-4 for July-September quarter till December 27, 2018.
  • However, after the 32nd GST council meeting, composition taxpayers are required to file only annual GST return GSTR-9A and not quarterly returns.

Hence, a strict was needed to check this non-compliance. Therefore, the government has now barred e-way bill generation if the supplier has not filed GST returns for 2 consecutive months.


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

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