During the pandemic, CBIC had temporarily suspended the facility of blocking E-way bill generation in terms of Rule 138 E (a) and (b) of the CGST Rules, 2017. The E-way Bill generation facility of a person is liable to be blocked in case, the person fails to file their return in Form GSTR-3B / statement in CMP-08, for a consecutive period of two months / Quarters or more.

The government has now decided to resume the blocking of EWB generation facility on the EWB portal, for all the taxpayers in terms of Rule 138 E (a) and (b) of the CGST Rules, 2017, from 15th August 2021 onwards. Thus, after 15th August 2021, the system will check the status of returns filed in Form GSTR-3B or the statements filed in Form GST CMP-08, and restrict the generation of EWB in case of :-

• Non filing of two or more returns in Form GSTR-3B for the months up to June, 2021 and
• Non filing of two or more statements in Form GST CMP-08 for the quarters up to April to June, 2021

To avail continuous EWB generation facility on EWB Portal, taxpayers are advised to file their pending GSTR 3B returns/ CMP-08 Statement immediately.