Blocking of E-way bills (EWB) generation facility:
Irrespective of aggregate annual turnover of taxpayers, there will be restriction on generation of EWB in case of:
- Non-filing of two or more return in FORM GSTR 3B for the months up-to Oct’20;
- Non-filing of two or more statement in FORM CMP-08 for the quarters up to July to September 2020.
To avail the benefit of EWB portal, taxpayers are advised to file the pending GSTR 3B return/GST CMP-08 immediately.
Ignore this if:
- If you are not registered on EWB portal;
- If you have already Filed FORM GSTR 3B/CMP-08.
- Your aggregate annual turnover is less than 5 crores.
Source: GSTN Portal