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Government to block e-way bill generation for taxpayers who have not filed two or more outward supply retu

Government to block e-way bill generation for taxpayers who have not filed two or more outward supply retu

The government will begin blocking e-way bill generation from August 15 for taxpayers that have not filed their two or more outward supply returns till June.

An advisory to the effect was issued by Goods and Services Tax Network Thursday, informing taxpayers and advising them to file pending returns to avoid blocking of e-way bills.

“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,” the advisory said.

The facility of blocking e-way bill generation had been temporarily suspended due to pandemic. Rule 138E provides for the power to restrict EWB generation in case GSTR-3B return has not been filed for continuous two periods.

Blocking of e-way bill generation will be an impediment to business activity if outward supplies returns by regular taxpayers and those under the composition scheme are not filed within the time frame of next 10 days, said experts.

GSTN has raised a red flag for all non-filers of GST returns and from August 16 due to blocking generation of e-way bills their businesses would be brought to a halt.

“Blocking generation of e-way bills will directly impact non-compliant businesses, this may also have a spillover effect on large businesses,” said Rajat Mohan, senior partner at AMRG Associates.

Abhishek Jain, tax partner at EY, said, “As the business operations are returning to normal times, the industry players should file their tax returns in a timely manner, else their e-way bill generation would be blocked thereby restricting movement of their goods”.

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