In terms of Rule 138 E (b) of the CGST Rules, 2017, the E Way Bill generation facility of a person is liable to be restricted, in case the person fails to file their GSTR-3B returns, for a consecutive period of two months or more.
GST Council in its last meeting has decided that this provision will be made applicable for the taxpayers who’s Aggregate Annual Turnover (PAN based) is more than Rs5 Cr.
Thus, if the GSTIN associated with the respective PAN (with Aggregate Annual Turnover of more than Rs5 Cr.) has failed to file their GSTR-3B Return for 2 or more tax periods, up to the month of tax period of August, 2020, their E-Way Bill generation facility will be blocked on the E-Way Bill Portal. Please note that the E-Way Bill generation facility for such GSTINs (whether as consignor or consignee or by transporter) will be blocked on E-Way Bill Portal after 15th October, 2020.
To avail continuous E-Way Bill generation facility on E-Way Bill Portal, you are therefore advised to file your pending GSTR 3B returns immediately.