e-way bills of the blocked GSTINs

updataed : 04/10/2021

1. The blocking of E way bill generation facility had been temporarily suspended by Government on account of Covid pandemic. 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.

2. The blocking of EWB generation facility has now resumed on the EWB portal for all the taxpayers. Going forward, 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.

3. To avail EWB generation facility on EWB Portal on continuous basis, you are, therefore, advised to file your pending GSTR 3B returns/ CMP-08 Statement on regular basis.

4. For details of blocking and unblocking EWB, Click on below link:

• https://tutorial.gst.gov.in/userguide/returns/index.htm#t=FAQs_unblockingewaybill.htm

Note: Please ignore this update if you are not registered on the EWB portal.

Thanking you,
Team GSTN

Blocking/Unblocking of E-way Bills Generation
Frequently Asked Questions

  1. What is Blocking and Unblocking of E-waybill generation?
    Ans: Blocking of e-waybill generation means not allowing the taxpayer to generate e-waybills if
    he /she has not filed GST Return for latest two successive months or quarters. The blocked
    GSTIN cannot be used to generate the e-way bills either as Consignor or Consignee. Unblocking
    means allowing the generation of e-way bills for the GSTIN (if blocked) after the filing of the
    Return.
  2. How does blocking take place in the e-waybill system?
    Ans: If the tax payers have not filed the latest two successive month returns on the GST
    Common Portal, then these tax payers will be blocked for the generation of the e-way bills as
    per the rule. The E-way Bill system will communicate with the GST Common Portal to find out
    the filing details of the taxpayers.
  3. How does unblocking take place in e-waybill system?
    Ans: If the blocked tax payer has filed the Return on the GST Common Portal, then next day
    morning his GSTIN is unblocked on the e-way Bill system and allow him to generate the e-way
    bills.
    If the tax payer wants to generate the e-way bills immediately after filing the Return, then he
    can go to the e-way bill portal and select the option ‘Search  Update Block Status ‘ and then
    enter his/her GSTIN and see the status. If it is blocked then he/she can use update option to get
    the latest filing status from the GST Common Portal and get unblocked.
    Still if the system is not unblocking the GSTIN for e-way bill generation, then he can contact the
    Help Desk of the GST and raise the complaint to get his/her case resolved.
  4. In spite of filing latest Returns, I have been blocked from e-waybill generation. What should I
    do?
    Ans: If the tax payer wants to generate the e-way bills immediately after filing the returns, then
    he can go to the e-way bill portal and select the option ‘Search  Update Block Status ‘ and
    then enter his/her GSTIN and see the status. If it is blocked then he/she can use update option
    to get the latest filing status from the GST Common Portal and get unblocked.
    Still the system is not unblocking the GSTIN for e-way bill generation, then he can contact the
    Help Desk of the GST and raise the complaint to get his/her case resolved.
  5. What happens to the already generated e-way bills of the blocked GSTINs, which are active
    and in transit?
    Ans: There will not be any effect/impact on the already generated e-way bills of the blocked
    GSTINs. These e-way bills are valid and can be moved to the destination without any problem.
    And for these e-way bills, any transporters/tax payers including blocked GSTINs, can update the
    vehicle and transporter details and carry out the extension, if required, as per the rule.
  6. Can one update the vehicle and transporter details and extend the e-way bills, if required, for
    the e-way bills belonging to the blocked GSTINs?
    Ans: The e-way bills, that are already generated and valid, can be updated with vehicle and
    transporter details and can be extended, if required, by the authorized stake holder (tax
    payer/transporter) as per rule.
  7. Will the e-way bill system block the updating of Transporter Id, if transporter id is blocked?
    Ans: Yes, the e-way bill system will also block the updating of Transporter Id, provided he is
    registered in GST and has not filed the Returns for latest two successive months. However, there
    will not be any problem in updating of the enrolled transporter id, while generating the e-way
    bills.
  8. Which type of non-filing of GST returns, will lead to blocking of E-Way Bill generation facility
    on E-Way Bill Portal?
    Ans: Non-filing of Return 3B at GST Portal will lead to blocking of E-way bill generation facility on
    E-way Bill Portal.
  9. How much time does it take to update status on E-Way Bill Portal, for generation of E-Way
    Bill, after return is filed on GST Portal?
    Ans: Once the Return is filed on GST Portal, the blocking status is removed by the system next
    day morning. However, if the tax payer wants to update the status immediately after filing the
    return, then the taxpayer can go to the e-way bill portal and select the option ‘Search  Update
    Block Status ‘ and then enter his/her GSTIN and can use update option to get the latest filing
    status from the GST Common Portal and get unblocked.
  10. What is the effect of blocking/unblocking on the transporters?
    Ans: There are two types of transporters – GST registered transporters and E-way Bill enrolled
    transporters. If the GSTIN of the GST registered transporter is blocked, then that GSTIN cannot
    be used as Consignor, Consignee or transporter while generating e-way bill and updating
    transporter details. However, enrolled transporter details can be entered or updated as
    transporter, while generating e-way bills as he/she is just enrolled on e-way bill portal for
    movement of goods and he/she is not registered for GST.
  11. Whether recipient can generate e-way bill on blocked supplier and vice versa?
    Ans: No, if supplier or recipient is blocked for e-way bill generation, then neither supplier nor
    recipient can generate e-way bill between them.
  12. Can transporter generate e-way bill on blocked supplier or recipient?
    Ans: No, the transporter also cannot generate the e-way bills, if supplier or recipient is blocked
    due to non-filing of returns

By Admin

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