E-Way Bill (EWB) generation facility resume after 15th August, 2021

Source : GSTN / News and Updates 04.08.2021

1. As you 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.

2. 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.

3. Thus, 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

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

5. For details of blocking and unblocking EWB Click on below links 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.

Regards,
Team GSTN

Note on E-Way Bill

E-way bill was introduced w.e.f April 2018. The threshold limit is Rs.50,000/- for most of the States and few States has increased the threshold to Rs.100,000/-. E-Way Bill is applicable for the movement of taxable goods within the State as well as from one State to another State. It is also applicable in case of goods sent for job work, stock transfer / branch transfer, goods sent to repair etc. It is also applicable on exports either with payment of IGST or without payment of IGST. In case of sales return the e-way bill is required to be generated by the supplier or in case if he is unable to do so then the supplier himself can generate e-way bill.

E-way bill has to be generated before the transportation starts. In absence of the e-way bill the officer in charge to check the vehicle may catch the vehicle and may detain it. Tax and penalty has to be paid to release the vehicle. Hence , it become very important to generate e-way bill and then commence the transportation.

The e-way bill can be generated by the transporter, supplier or the customer. E-way bill is applicable on Tax Invoice, taxable debit and credit note, export invoice, challan. It is not applicable on Bill of supply. Bill of supply is issued for the supply of exempted goods.

E-way bill is generated from NIC portal. E-way bill once generated cannot be modified. It has to be cancelled and generated new.

As per NIC portal till today 200 crore e-way bills has been generated. In FY 2018-19 = 55.8 crores e-way bill, in FY 2019-20 = 62.9 crores and in FY 2020-21 – 61.7 crores. It is now 40 months since e-way bill is introduced. NIC Portal.