Advisory for Taxpayers regarding Blocking of E-Way Bill (EWB) generation facility resume after 15th August, 2021 I TaxAddicters I GST

Blocking / Unblocking of EWB Generation Facility 

As Tax Payers might be aware that the facility of blocking E-way bill generation had been temporarily suspended due to 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 a consecutive period of two months / Quarters or more.

The government has now decided to resume the blocking of EWB generation facility on the EWB portal, for all the taxpayers in terms of Rule 138 E (a) and (b) of the CGST Rules, 2017, from 15th August onwards.

Thus after 15th August 2021, the system will check the status of returns filed in the form GSTR 3B and and statements filed in GST CMP-08 and restrict the generation of E-way Bill in case of :

1. Fails to file two or more returns of GSTR 3B for the months up to June 2021.   
2. Fails to file two or more statements in form GST-CMP-08 up to the quarter ending June 2021.

To avail the continuous E-way bill generation facility on EWB portal, Tax payers are therefore advised to file Their pending GSTR 3B returns / CMP-08 statements immediately.

Table of Content :

1. Procedure to Unblocking of EWB generation Facility
2. Viewing orders of unblocking of EWB generation Facility
3. Procedure to view acceptance / rejection order for unblocking EWB generation facility
4. Validity of Unblocked EWB generation Facility
5. Intimation of Blocking to Tax Payers
6. Effect of Blocking EWB generation Facility
7. Consequences of application for unblocking EWB generation Facility
8. Various Application statuses while issuing an order of acceptance/rejection for unblocking of E-Way Bill generation facility.

1. Procedure to Unblocking of EWB generation facility :

I. Reasons for Blocking of EWB generation facility

The GSTIN will be blocked for EWB generation facility in case of failing to file GSTR 3B returns / statements in form CMP-08 for last two or more consecutive tax periods.

II. Unblocking of EWB generation facility :

There are two ways to unblocking of EWB generation facility. They are

a)By filing GST returns / Statements

b)By filing an online request for unblocking E-way bill generation facility.

a)By filing GST returns / Statements :

1.E-way bill generation facility would be automatically unblocked on the EWB portal, if the tax payers file their GSTR 3B returns / statements in Form CMP-08.

2.And the failing of filling of returns less than two tax periods by default.

b)By filing an online request for unblocking E-way bill generation facility:

Tax Payers can submit application for unblocking of an E-Way Bill generation facility through an online request to the Jurisdictional Tax Official.

 

The steps below explain the complete process that is being followed, after the application for unblocking of E-Way Bill generation is submitted.

1. Tax Payer's GSTIN will get blocked for E-Way Bill generation facility in case, you have failed to file Form GSTR-3B returns / Statements in FORM CMP-08, for last two or more consecutive tax periods.

2. Thereafter taxpayer may submit the application for unblocking of E-way Bill generation facility along with the supporting documents to the Jurisdictional Tax Official.

3. The Tax official receives the application for unblocking of E-Way bill generation and issues a Personal Hearing notice against the application.

4. The taxpayer can view the Personal Hearing Notice issued by the Tax official. The taxpayer can file a reply, attach required documents, and submit it either using DSC or EVC.

5. The Tax official then issues order against the application considering the supported documents attached by the taxpayer. The tax official can issue either accept or reject order against the application.

6. In case the Tax officer issues Order of Acceptance for unblocking application, the facility to generate E-way bill against that particular GSTIN will get unblocked, up to the validity period given in the order.

7. In case the Tax officer issues Order of Rejection for unblocking application, the facility to generate E-way bill against that particular GSTIN will remain blocked and will be treated as closed status for that ARN.

Note: The tax official cannot reject an application without issuing Personal Hearing Notice against the application submitted.

8. The taxpayer can view the orders issued by the tax official in the ORDERS tab of Case Details page. Also, system would send the intimation to the Taxpayer via email and SMS.

2.Viewing Orders of Unblocking of EWB generation Facility

In case, the order for rejection/acceptance of the unblocking request made by the taxpayer is issued by the Tax Official, Email and SMS of acceptance/ rejection of order will be sent to the tax payers on their registered email id and mobile number.

3.Procedure to view acceptance / rejection order for unblocking of E-way bill generation facility :

Navigate to Dashboard > Services > User Services > View Additional Notices/Orders to view Acceptance/Rejection Order for unblocking of the E-Way Bill generation facility. 

• Also, intimation of acceptance/ rejection order will be sent to tax payers on the registered email id and mobile number.

4.Validity of Unblocked EWB generation Facility :

• Unblocking of an E-Way Bill generation facility is valid up to the period indicated by the Tax Official in his/her order.
• E-Way Bill generation facility will not be blocked before the expiry of the validity period, as given by the tax official.
• Post the expiry of the validity period, the taxpayer will continue to be unblocked in the E-way bill system for generation of EWB, if the taxpayer is not in the defaulter list, after expiry of validity period. 
• Post the expiry of the validity period, the taxpayer will be automatically blocked in the E-way bill system, if the taxpayer is still in the defaulter list, after expiry of validity period. 

5.Intimation of Blocking to the Tax Payer

• An SMS/ Email is sent at the registered mobile number/ email id of the taxpayer whose E-Way Bill generation facility has been blocked.

 

6.Effect of Blocking EWB generation facility:

• During such period, Tax payer or any other user, including a Transporter, will not be able to generate E Way Bill against tax payer's GSTIN, either as consignor or consignee.

Note: Every time there is a change in the status regarding unblocking of E-way billing system, an SMS and email is sent directly to the taxpayer.

7.Consequences of application for Unblocking EWB generation facility:

• After the Tax Official issues a notice for personal hearing / online Order in respect of tax payer's request for unblocking of the E-Way Bill generation facility, the copy of the said notice/order is made available on tax payer's dashboard. 
• Also, an Email and SMS will be sent to tax payer's registered email id and mobile number. 
• Tax payer's will also be able to reply and upload supporting documents online in reply to a notice. 
• To view notice/order navigating Services > User Services >View Additional Notices/Orders option.
• The GST Portal will send a reminder mail and an SMS before the expiry of validity period as indicated in unblocking order, prompting you to file returns within time to avoid blocking of E-Way Bill generation facility again. 
• This mail is sent 7 days before the date of expiry of validity period.

8.Various Application statuses while issuing an order of acceptance/rejection for unblocking of E-Way Bill generation facility:

Listed below are the various Application statuses while issuing an order of acceptance/rejection for unblocking of E-Way Bill generation facility:

1. Order Generation Enqueue - When Order generation is pending with Tax Official

2. Order of Acceptance Issued - When Order is generated by Tax Official for acceptance of unblocking of E-Way Bill generation facility request of taxpayer

3. Order of Rejection Issued - When Order is generated by Tax Official for rejection of unblocking of E-Way Bill generation facility request of taxpayer.

4. Already Unblocked- Dropped – When the Tax Official submits the order of unblocking for a Taxpayer and the status of the taxpayer was already unblocked at E-way bill System.

5. Pending with Tax Officer – When the application is pending with the Tax Official for decision.

6. Personal Hearing Notice Issued – When the Tax Official issues a personal hearing notice to the taxpayer.

7. Reply to Personal Hearing Filed – When the taxpayer files reply to the personal hearing notice.

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3.Income Tax Slab Rates for the FY 2020-21.

4.How to change monthly return to quarterly return under QRMP scheme.

5.Accounting treatment of Sale and leaseback transactions under AS 9.

6.Articleship vacancies in Hyderabad 2021.

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