The FAQ has been issued by National Informatics Center (“NIC”) to implement the new feature of blocking/unblocking the taxpayers from next month, as per Rule 138E of the CGST/SGST Rules, 2017, with effect from December 01, 2019. Few important questions have been picked from the FAQ to make the taxpayers understand:
Q. What is blocking of E-waybill (EWB) generation facility?
Ans: Blocking of e-waybill generation facility means disabling taxpayers from generating E Way Bill, in case of non-filing of 2 or more consecutive GSTR 3B Return on GST Portal, by such taxpayer (refer Rule 138E of CGST/SGST Rules, 2017). The GSTINs of such blocked taxpayers cannot be used to generate the e-way bills either as Consignor or Consignee.
Q. What is the unblocking of the E-way bill (EWB) generation facility?
Ans: Unblocking of e-waybill generation facility means restoring the facility of generation of E Way Bill, in respect of such taxpayers GSTIN (as Consignor or Consignee), in the event of filing of the return for the default period(s), thereby reducing the default period to less than 2 consecutive tax periods. Also, the Unblocking can be done by the jurisdictional officer online on the GST Portal, upon considering the manual representation received from such taxpayer.
Q. From when blocking/unblocking of the EWB generation facility is being implemented on EWB Portal?
Ans: Blocking of EWB generation is implemented from December 01, 2019. Thus the users won’t be able to generate EWB for a GSTIN (whether as consignor or consignee), if the said GSTIN is not eligible for EWB generation as per Rule 138 E of CGST/SGST Rules, 2017.
Q. What type of Returns not filed are considered for blocking/unblocking of EWB generation facility?
Ans: Form GSTR-3B (to be filed by normal taxpayers) is considered for blocking of EWB generation facility.
Q. When blocking of EWB generation facility at EWB Portal will be implemented for non-filing of GSTR 3B return?
Ans: As provided in Rule 138 E of CGST/SGST Rules 2017, blocking of EWB generation facility will be implemented on EWB Portal, when the taxpayer does not file GSTR 3B return for two consecutive tax periods. Thus, taxpayers who are required to file Form GSTR-3B and have not filed it for the month of January and February will be blocked from EWB generation facility form March onwards.
The Complete Set of FAQ can be accessed at: https://docs.ewaybillgst.gov.in/Documents/faq_block_latest.pdf