Blocking of E-Way generation facility after 1 December, 2020

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

-Tanvi Sharma

Associate

SW India