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EWB generation facility to be blocked for the taxpayers who failed to file GSTR-3B w.e.f. Oct 15, 2020

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In terms of Rule 138 E (b) of the CGST Rules, 2017, the E-Way Bill generation facility of a person is liable to be restricted, in case the person fails to file their GSTR-3B returns, for a consecutive period of two months or more. This provision is now implemented by GSTN in an automated environment.

 

GSTIN associated with the respective PAN with Turnover over INR 5 Crores has failed to file their GSTR-3B Return for 02 or more tax periods, up to the month of tax period of  August, 2020, their EWB generation facility will be blocked on the EWB Portal.


SOURCE : CBIC NOTIFICATIONS

Disclaimer : TAXGyaAan is meant purely for the educational purpose of Tax Laws and Regulatory Updates. It will not be treated as professional advice. This Blog should not be substituted for professional advice. For specific Queries, please post in the comments section.

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