CBIC has issued an advisory dated 04-10-2021, for the taxpayers regarding generation of E-way bill where the principal supply is supply of services

The blocking of E waybill generation facility had been temporarily suspended by Government on account of Covid pandemic. In terms of Rule 138 E (a) and (b) of the CGST Rules, 2017, the E Waybill generation facility of a person is liable to be restricted in case the person fails to file their return in Form GSTR-3B / statement in CMP-08, for consecutive two tax periods or more, whether Monthly or Quarterly.

The blocking of EWB generation facility has now resumed on the EWB portal for all the taxpayers. Going forward, from the tax period August 2021 onwards, the System will periodically check the status of returns filed in Form GSTR-3B or the statements filed in Form GST CMP-08 as per the regular procedure followed before pandemic and block the generation of EWBs as per rule.

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