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CA Urmila Warve

Non-filing of GSTR-3B would end up in blocking of E- Way Bill Generation

Non-filing of GSTR-3B would end up in blocking of E- Way Bill Generation



From December 2nd, 2019, a new rule has been implemented by linking E-Way Bill Generation with GST compliance!

Let’s understand what’s it and implications for taxpayers.

When government is blocking E-way Bill Generation?

If GSTR-3B has not been filed 2 months continuously, E-way bill generation for taxpayer would be blocked.

What would be effect of Blocked E-way Generation?

Blocked GSTN can’t be able to generate E-way Bill for consignor and consignee.

Why Government is Blocking E-way Bill Generation in such cases?

Non-compliance in filing GSTR-3B has been resulting in loss of revenue, as per Government. That’s why to increase GST compliance, this action is being taken by the government.

How to unblock your GSTIN for E-way bill generation?

Government will unblock the Blocked GSTIN for E-way bill generation, only when taxpayer files the pending GST Returns.


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