As you are probably aware of the facility of blocking of E Way bill generation had closed temporarily due to ongoing pandemic as per the CGST Act 2017, In General, the facility of E way bill generation of a person is liable to be restricted when the assesses fails to file their return in form GSTR-3B/ CMP -08 for a consecutive period of two months /quarters or more.
Now the government decided to begin again the blocking of E-way bill generation on the E-way bill portal, for all the taxpayers from 15th august 2021.
Thus, after 15th august 2021, the system will verify the status of returns filed in form GSTR-3B/ CMP -08 and restrict the generation of E-way bill 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 two or more statements in Form GST CMP-08 for the quarters up to April to June 2021
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