As per Rule 138E of the CGST Rules, 2017, the E-Way Bill (EWB) generation facility of a taxpayer is liable to be restricted, in case the taxpayer fails to file their GSTR-3B returns / Statement in FORM GST CMP-08, for two or more tax periods. From 1st December, 2020, onwards, the blocking of EWB generation facility would be made applicable to all the taxpayers (irrespective of their turnover). Earlier CBIC had restricted the blocking of EWB generation facility for taxpayers having turnover more than  5 crores. Now blocking will take place periodically from 1st December’ 2020 onwards.