{"id":812,"date":"2020-12-23T09:32:51","date_gmt":"2020-12-23T09:32:51","guid":{"rendered":"https:\/\/www.akgvg.com\/blog\/?p=812"},"modified":"2020-12-24T07:11:55","modified_gmt":"2020-12-24T07:11:55","slug":"blocking-unblocking-e-way-bill","status":"publish","type":"post","link":"https:\/\/www.akgvg.com\/blog\/blocking-unblocking-e-way-bill\/","title":{"rendered":"Blocking & Unblocking \u2013 E-Way Bill"},"content":{"rendered":"\n

It is the duty of every registered person to comply with proper law, provisions & rules, which ensures proper and smooth implementation of GST. It is important to ensure whether goods are being transported as per GST Law and for safeguarding the same, provisions of \u201cE-Way Bill\u201d comes into light. It is a proper mechanism and effective tool to track movement of goods from the source to destination. Proper functioning of this mechanism also keeps tax evasion in check. A registered person can generate e-way bill for the movement of goods through ewaybillgst.gov.in.<\/strong> Portal.<\/p>\n\n\n\n

E-Way Bill system & GST portal are complementary to each other i.e., it has been designed with a matching concept. If a registered person filed their GST return without matching e-way bill generated invoice, then error will be arise and the same will be communicated to assessing officer. However, there is a loophole in this configuration as many registered persons are in default in filing their GST returns.<\/p>\n\n\n\n

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To limit the widening of this loophole, Govt. has launched the concept of blocking of E-Way Bill.<\/strong><\/p>\n\n\n\n

Circumstances for blocking of E-Way Bill \u2013<\/strong><\/p>\n\n\n\n

Meaning of Blocking<\/u><\/em><\/strong> – <\/em><\/strong>Blocking of E-Way Bill generation facility means disabling taxpayer from generating E-Way Bill, by such taxpayer. Also, The GSTINs of such blocked taxpayers cannot be used to generate E-Way Bill either as Consignor or Consignee.<\/strong><\/p>\n\n\n\n

Time of Blocking<\/u><\/em><\/strong> – <\/em><\/strong>As provided in Rule 138 E of CGST\/SGST Rules 2017, blocking of EWB generation facility will be implemented on EWB Portal, when the taxpayer does not file GSTR 3B \/GST CMP-08<\/strong> statements return for two consecutive tax periods.<\/strong><\/p>\n\n\n\n

Thus, taxpayers who are required to file Form GSTR-3B \/GST CMP-08 statements and have not filed it for the month of January and February, will be blocked from EWB generation facility form March onwards.<\/p>\n\n\n\n

Unblocking of E-Way Bill<\/u><\/strong>– <\/strong>E-Way Bill generation facility gets unblocked automatically as soon as GSTR 3B is filed and the default becomes less than two consecutive tax periods.<\/p>\n\n\n\n

Relaxation – For genuine taxpayer <\/strong>–<\/strong><\/p>\n\n\n\n