As per Rule 138 E (b) of CGST Rules, 2017, E-way bill generation facility of  a person is liable to be restricted, in case GSTR-3B for a consecutive period of two months or more is not filed.

CBIC has specified that registered persons having Aggregate Annual Turn Over (AATO) more than ₹ 5 crores, failing to file their GSTR-3B Return for two or more tax periods, up to the month of tax period of August, 2020, their EWB generation facility will be blocked on the EWB Portal after 15th October, 2020.

The above provision shall not be applicable if

• Person is not registered on the EWB portal or
• Registered Person have already filed your GSTR-3B Return for August, 2020 or
• AATO (PAN based) is below ₹ 5 Crores.