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 the rule. Few important questions have been picked from the FAQ to make the taxpayers understand:
1. What are Blocking and Unblocking of E-waybill generation?
Ans: Blocking of e-waybill generation means not allowing the taxpayer to generate e-waybills if he /she has not filed GST Return for the latest two successive months or quarters. The blocked GSTIN cannot be used to generate the e-way bills either as Consignor or Consignee. Unblocking means allowing the generation of e-way bills for the GSTIN (if blocked) after the filing of the Return.
2. How does blocking take place in the e-waybill system?
Ans: If the taxpayers have not filed the latest two successive month returns on the GST Common Portal, then these taxpayers will be blocked for the generation of the e-way bills as per the rule. The E-way Bill system will communicate with the GST Common Portal to find out the filing details of the taxpayers.
The FAQ issued on Blocking/Unblocking of E-way Bills Generation by NIC can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2019/11/FAQONBLOCKING.pdf