Eway bill is a unique bill number used for the specific consignment that involves the movement of goods from one place to another. The Eway Bill is required for the commencement of movement of goods. The E-Way Bill system now has a new feature added on the eway bill portal. As per the rule, if the GST registered taxpayer has not filed their Return 3B for the last two successive months/quarters, then that GSTIN gets blocked for further generation of eway bills either as Consignor, Consignee or Transporter. If a taxpayer fails to file the GSTR-3B for two or more consecutive months, then he/she will no longer be able to generate e way bills to do dispatches and receive goods. Only after the GSTR-3B returns are filed, the e-way statements will get unblocked on the next day.
As per the rule, when a taxpayer has not filed the GSTR-3B for two or more consecutive months on the GST portal, the same will be reflected on the eway bill system and block the GSTIN. The GSTIN of blocked taxpayers cannot be used for e-way bill generation either as Consignor or Consignee. It means the taxpayer will not be able to receive goods if the GSTIN is blocked. You can check the block/unblock status of your GSTIN on the Eway Bill website
When the e way bill gets blocked, the taxpayers can come across the following two situations:
Once the GSTR-3B is filed for the defaulting period, the taxpayer’s GSTIN will get unblocked automatically. A taxpayer can also generate the eway bill soon after filing his returns by following the steps below :
Earlier the Jurisdictional Officer had access to unblock GSTIN online based on the manual representation from the taxpayer. Another way for eway bill unblocking was through online application in EWB-05, providing a sufficient cause for non-filing of GSTR-3B. As of now, both facilities of online application are not active.
The biggest concern for a taxpayer with the blocking system is that he/she cannot deliver/receive goods without an eway bill. The authorities will levy a fine if the goods are transported without an eway invoice, equivalent to the tax amount payable. These goods will be seized or detained and may be released only on payment of the tax amount along with a penalty. The business operations will come to a halt if the delivery of goods is not made on time. To avoid getting blocked, the taxpayer has to file the returns on time, leading to an overall improvement in the GST revenue, and the entire system will automatically become more compliant.
There are two types of transporters GST. They are:
If the GSTIN of the transporter is blocked, then that GSTIN cannot be used as Consignor, Consignee or transporter while generating e-way bills and updating transporter details. For, enrolled transporter, the details can be entered or updated while generating e-way bills as a transporter; he/she is newly registered on the eway bill portal for movement of goods.
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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 to do an eway bill generation immediately after filing the returns, then he can do it through the GST Portal
In case, the system is not yet unblocked the GSTIN to generate e-way bills; then the taxpayer can contact the customer support and raise a complaint to resolve his/her case. An E-way 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. The same way at Finserv MARKETS, we understand businesses and their requirements. With a business loan, you can get the financial assistance wherein you don’t have to pledge any security and can avail up to Rs. 30 Lakhs with minimal documentation, and quick approval. Hurry! Download the Finserv MARKETS App to apply for a business loan.
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.