CBIC vide Notification 15/2021-CT dated 18.05.2021 had specified that blocking of GSTIN for E-Way Bill generation is now considered only for the defaulting Supplier GSTIN and not for the defaulting Recipient or Transporter GSTIN. In this regard, CBIC further clarified that, E-Way Bills can be generated only if the status of the Supplier’s GSTIN is ‘Active’. E-Way Bill cannot be generated if the status of Supplier’s GSTIN is ‘Suspended’ or ‘Provisional’ or ‘Inactive’ or ‘Cancelled’.

However, E-Way Bill can be generated if the Recipient’s GSTIN is ‘Active’ or ‘Suspended’ but not ‘Provisional’ or ‘Inactive’ or ‘Cancelled’. Also, if the GSTIN is blocked for non-filing of GSTR3B / CMP08, the GSTIN cannot generate E-Way Bills as a supplier, however E-Way Bills can be generated when the respective GSTIN is of the recipient or the transporter.