In terms of Rule 138 E (b) of the CGST Rules, 2017, the E Way Bill generation facility of apersonal is susceptible to be restricted, just in case the person fails to file their GSTR-3B returns in time, for a consecutive period of two months or more.
As you all know that the GST Council in its last meeting has decided that this provision are becoming to be made applicable for the taxpayers whose Aggregate Annual Turn Over (AATO, PAN based) is kind of Rs 5 Crores.
Thus, if the GSTIN related to the respective PAN (with AATO over Rs 5 Cr.) has didn't file their GSTR-3B Return for 02 or more tax periods, up to the month of tax period of 08, 2020, their EWB generation facility are becoming to be blocked on the EWB Portal. Please take notice of that the EWB generation facility for such GSTINs on EWB Portal (whether consignor or consignee or for transporter) are becoming to be blocked on EWB Portal after 15/10/2020.
For using the EWB generation facility continuously on EWB Portal, you are advised to file your previous pending GSTR 3B returns.
👉 Please ignore this update if:
- You are not eligible to registered on the EWB portal or
- You have already filed your GSTR-3B Return for 08, 2020 or
- Your AATO (PAN based) is below Rs 5 Crore (Source)
