Access to e way bill blocked if GSTR 3B not filed for 2 or more consecutive months:

The government has introduced an important change around the e-way bill generation with an aim to crack down on GST non-filers and evaders.

With effect from December 1, 2019, the blocking and unblocking of the e-way bill generation facility has been implemented on the e-way bill portal. E-way bill generation has been barred for taxpayers who haven’t filed their returns for the previous two or more consecutive months.

It will be unblocked on the next day 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.

The Unblocking can be done by the jurisdictional officer online on the GST Portal, upon considering the manual representation received from such taxpayer.

The recipient/ transporter also cannot generate E- way bill on behalf of such supplier, by mentioning him as supplier if his GSTIN has been blocked.

This step of government will have a positive step on people becoming more compliant towards filing their return in time because many people take GST registration while starting their business and don’t file their return in time may be because they are not aware or they don’t care to file the return but now they will have to file timely return because if they get an order above Rs. 50,000 they will have to generate E – way bill and if they don’t file timely return, they won’t be able to generate E – way bill and this may lead them to paying penalty which can be higher of tax amount or 10,000.

Thus, now it’s important to file your monthly GSTR – 3B return.

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