On October 4, 2021, Government has resumed the blocking of E-Way Bill generation facility. The blocking of E way bill generation facility had been temporarily suspended by Government on account of Covid-19.
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 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.
Now, the blocking of EWB generation facility has been resumed on the EWB portal for all the taxpayers. Hence, 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.
*Tanvi Singh, Editorial Assistant has reported this brief.