The Goods and Service Tax network has recently issued advisory regarding blocking of e-way bills. The Government will begin blocking e-way bill generation from August 15 for all the taxpayers in terms of Rule 138 E (a) and (b) of the CGST Rules, 2017, from 15th August onwards.
“After 15th August 2021, the system will check the status of returns filed in Form GSTR-3B or the statements filed in Form GST CMP-08, and restrict the generation of EWB in case of non filing of two or more returns in Form GSTR-3B for the months up to June 2021 and non filing of 02 or more statements in Form GST CMP-08 for the quarters up to April to June 2021.” the advisory said.
CBIC had earlier suspended the blocking of electronic way (e-way) bill generation for non-filers of GST returns, to give taxpayers compliance relief during the COVID pandemic.
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