Blocking / unblocking of E-way Bill System facility with effect from 21 November 2019

Rule 138 of CGST Rules provides that for every movement of goods from one place to another, either inter-state or intra-state, where the invoice value of a consignment exceeds Rs.50,000, an electronically generated e-way bill is required.

CBIC had inserted rule 138E in CGST Rules which states that taxpayers will not be able to generate e-way bills if they do not file their returns for last two consecutive months. Such rule has been made effective from 21^St November, 2019

Key points are:

Cautionary message while generating e-way bill: Taxpayers who have not filed GST returns for a single month, will get a cautionary message while generating E way bills post 21.11.2019.

E way bill generation shall be blocked: E way bill generation facility for taxpayers who have not filed GST returns for two consecutive months will be blocked w.e.f. 21.11.2019, and it shall be resumed as soon as their backlog of pending returns falls below two returns.

Source: Notification No. 36/2019 – Central Tax| Notification No. 25/2019 – Central Tax| Notification No. 22/2019 – Central Tax | Notification No. 74/2018 – Central Tax | https://ewaybill.nic.in/