The Eway bill is a document that ensures the movement of goods from one state to another. A registered GST taxpayer must initiate the process of generating an E-way bill through the portal. But now, it is also possible for the GST officials to block or unblock E-way bills or GSTINs when the need arises. This article will educate the reader about how it all works and how to unblock their GSTIN if they find themselves in such a situation.
The rules dictate that when a taxpayer fails or forgets to file their GSTR-3B return forms for two or more consecutive months, it will be communicated to the taxpayer through official channels. Simultaneously, their GSTIN will be blocked from generating fresh Eway bills in the capacity of either a consignor or a consignee as well. The inability to generate Eway bills will then make it difficult for the taxpayer to receive or send goods to or from other states or union territories until their GSTIN is unblocked. The blocked GSTIN is only released after the taxpayer successfully files the required number of GSTR-3B return forms. After that, the GSTIN gets unblocked within a day for the purpose of generating new Eway bills.
When the E way bill gets blocked, the taxpayers will find themselves in the following two situations:
1. A pop-up notification will appear every single time the blocked taxpayer tries to generate a new Eway bill. The notification will look like the one that can be seen in the below screenshot.
2. If any taxpayer/transporter enters the blocked GSTIN as some other party while generating Eway bills, the following message will appear.
Once the GSTR-3B is filed for the defaulting period, the taxpayer’s GSTIN will get unblocked automatically. A taxpayer will then be able to generate the Eway bill shortly after filing his/her returns by following the below steps:
Step 1: Visit the EWB portal and choose the option ‘Search Update Block Status’.
Step 2: Enter the GSTIN, CAPTCHA Code and click on ‘Go’.
Step 3: Click on ‘Update Unblock Status from GST Common Portal’; this will reflect the recent filing status.
Step 4: In case this doesn’t work, a taxpayer can reach out to the GST Help Desk and get the query resolved.
Earlier, the Jurisdictional Officer had the access to unblock the GSTIN online based on the manual representation from the taxpayer. An alternate way of unblocking the Eway bill is through applying for an EWB-05 by providing a sufficient cause for the non-filing of GSTR-3B. Such a form of request cannot be rejected without the taxpayer being given an opportunity of being heard. As of now, these facilities are unavailable.
If the GSTIN of a particular taxpayer has been blocked for generating fresh Eway bills, he/she will not be able to deliver/receive goods from other states, as that would require the generation of an Eway bill. Additionally, the authorities will levy a sizable fine if the goods are transported without an Eway invoice, which will be equivalent to the tax amount payable. These goods can also be seized or detained. One may only be able to get them released after paying the tax amount along with the applicable penalties. The business operations can also come to a halt if the delivery is not made on time.
To avoid the above scenario, the taxpayer has to regularly file the returns, which will lead to an overall improvement in the GST revenue. The two kinds of taxpayers that have to ensure the generation of Eway bills are:
Eway Bill enrolled transporters
As per the rule, the Eway bills that were previously generated and valid can be updated with the help of vehicle and transporter details by the authorised taxpayer/transporter. If the taxpayer wants eway bill generation immediately after filing the returns, then he/she can do it through the GST portal.
Step 1: Visit the Eway bill portal and click on the option ‘Search Update Block Status’.
Step 2: Enter the GSTIN and check the status.
In case the system has not yet unblocked the GSTIN to generate E-way bills; the taxpayer can contact the customer support and raise a complaint to resolve his/her case. An Eway bill is mandatory for businesses that deal in the movement of goods from one place to another. Hence business owners must know the importance of generating an Eway bill for smooth operations.
GSTIN will be unblocked within a day on the E way bill portal. Once the taxpayer files the pending GST Returns (GSTR 3B) on the GST Portal, e way bill portal will automatically be updated, and seamless generation of e-way bill will continue.
No, the transporter also cannot generate the e-way bills, if supplier or recipient is blocked due to non-filing of returns. As per the above explanation, the recipient of goods cannot generate E-way bill, if the supplier of goods e-way bill stopped for non-filing of returns for a continuous period of 2 months. Please share your views.
Yes, a taxpayer can extend the validity of the e-way bill, if the consignment cannot reach the destination within the validity period due to exceptional circumstances like natural calamity, law and order issues, trans-shipment delay, an accident of conveyance, etc. The transporter needs to explain the reason in detail while extending the validity period of an e-way bill.
An E-Way bill is complete only when the Part-B is entered. Part-B is a must for the e-way bill for movement purposes. Otherwise, the printout of EWB says it is invalid for the movement of goods. As per the new rule, the e-way bill can be generated by the taxpayer after entering Part-B. If the taxpayer is not having the Part-B details and the transporter is going to update the Part-B, then he/she has to compulsorily enter the transporter id to generate the ‘Part-A Slip’.
Part-B of the E way bill is a mandatory requirement, and it must be updated in the e-way bill. In case the Part-B is not updated, the e-way bill is not genuine/legal, and therefore, it is not a minor mistake or cannot be treated as a technical error when there is an option of raising a grievance on the GST portal itself.