E-Way Bill is an Electronic Way bill (EWB) for movement of goods to be generated on the E-Way Bill Portal. An assessee who is registered under GST cannot transport goods in a vehicle whose value exceeds Rs. 50,000 (Single Invoice/bill/delivery challan) in relation to a supply or for reasons other than supply or due to inward supply from an unregistered person without an e-way bill.
EWB is generated on a website namely ewaybillgst.gov.in. When a EWB is generated, a unique EWB Number is allocated and is available to the supplier, recipient, and transporter.
Now, in terms of Rule 138E (a) and (b) of the CGST Rules, 2017, the EWB generation facility of a taxpayer is liable to be restricted, in case the taxpayer fails to file their FORM GSTR-3B returns / Statement in FORM GST CMP-08, for tax periods of two or more.
From 1st December 2020, onwards, the blocking of EWB generation facility would be made applicable to all the taxpayers (irrespective of their Aggregate Annual Turnover (AATO)) In terms of Rule 138 E (a) and (b) of the CGST Rules, 2017, on the EWB portal.
Thus, on 1st December 2020, the System will check the status of returns filed in Form GSTR-3B or the statements filed in Form GST CMP-08, for the class of taxpayers to whom it applies, and restrict the generation of EWB in case of:
Nonfiling of two or more returns in Form GSTR-3B for the months up to October 2020; and
Nonfiling of 02 or more statements in Form GST CMP-08 for the quarters up to July to September 2020
This blocking will take place periodically from 1st December 2020 onwards.
To avail of continuous EWB generation facility on EWB Portal, you are therefore advised to file your pending GSTR 3B returns/GST CMP-08 statements immediately.