GST systems resumes e-way bill blocking if monthly returns are not filed
The company further said that the e-way bill generation facility has been blocked on the e-way bill portal for all the taxpayers
From the tax period starting from August 2021, GST systems will check the status of monthly returns filed and taxes paid by businesses in form of GSTR-3B or statements filed in form GST CMP-08 as per the regular procedure and block the generation of EWBs (e-way bill) in case of non-compliance as per rule, GST Network (GSTN) has said. The blocking comes after Central Board of Indirect Taxes and Customs (CBIC), last year had suspended the blocking of e-way bill generation to give compliance relief to non filers owing to the Covid-19 pandemic.
The company further said that the e-way bill generation facility has been blocked on the e-way bill portal for all the taxpayers. GSTN is the company which forms the technology backbone for goods and services tax.
File pending returns in GSTR 3B or CMP-08
According to the GST rules, the e-way bill generation facility would be restricted, if in case of the business failing to file the return in form GSTR-3B or statement in CMP-o8, for two consecutive tax periods or more.
GSTN said that for availing e-way bill generation facility on a continuous basis on the EWB portal, it is advised to file the pending GSTR 3B returns or CMP-08 Statement on regular basis.
Earlier in August, in an advisory to taxpayers, GSTN had said that the government has resumed the blocking of e-way bill generation facility on the EWB portal, from August 15 onwards, for all taxpayers.
Therefore, the system will verify the status of returns filed in form GSTR-3B or the statements filed in Form GST CMP-08 (composition taxpayers filing quarterly returns) and bar e-way bill generation for non-filers after August 15, 2021, GSTN had said