Taxpayer whose aggregate annual turnover is more than Rs.5 Crores and fails to file their GSTR 3B for a consecutive period of two months or more up-to the tax period of Aug’20, their EWB generation facility will be blocked after 15th October, 2020.
To avail the benefit of EWB portal, taxpayers are advised to file the pending return immediately before the said date.
Source: GSTN Portal