GOI releases the FAQs on the blocking and unblocking of E-Way Bill (‘EWB’) generation facility in EWB Portal which have been made effective from 01 December 2019. It has been explained that blocking of EWB generation facility means disabling a taxpayer from generating EWB, in case of non-filing of 2 or more consecutive GSTR 3B Return on GST Portal, by such taxpayer. The GSTINs of such blocked taxpayers cannot be used to generate the EWB either as Consignor or Consignee
The Taxpayer whose EWB generation facility has been blocked may get it unblocked by filing the returns for the default period and thereby reducing the default period to less than 2 consecutive tax periods
Highlights of the FAQs:
Disclaimer:
The information provided in this update is intended for informational purposes only and does not constitute legal opinion or advice. Readers are requested to seek formal legal advice prior to acting upon any of the information provided herein. This update is not intended to address the circumstances of any particular individual or corporate body. There can be no assurance that the judicial/ quasi judicial authorities may not take a position contrary to the views mentioned hereinrra quis.
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