Blocking of E-Way Bill (EWB) generation facility for taxpayers with AATO over Rs 5 Cr., after 15th October, 2020

In terms of Rule 138 E (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 GSTR-3B returns, for a consecutive period of two months or more.

As you may know that the GST Council in its last gathering has concluded that this provision will be made relevant for the citizens whose Aggregate Annual Turn Over (AATO, PAN based) is more than Rs 5 Crores.

Consequently, if the GSTIN related with the individual PAN (with AATO over Rs 5 Cr.) has neglected to record their GSTR-3B Return for at least 02 assessment periods, up to the long stretch of expense time of August, 2020, their EWB age office will be hindered on the EWB Portal. It would be ideal if you note that the EWB age office for such GSTINs (regardless of whether as sender or representative or by carrier) will be impeded on EWB Portal after fifteenth October, 2020.

To avail continuous EWB generation facility on EWB Portal, you are therefore advised to file your pending GSTR 3B returns immediately.

GST Taxpayers who will not be effected are:-

• You are not registered on the EWB portal or
• You have already filed your GSTR-3B Return for August, 2020 or
• Your AATO (PAN based) is below Rs 5 Cr.