Unblocking of a-way bill

E-way bill generation facility would be automatically unblocked on the portal when the taxpayer files GST return and the default in return filing reduces to less than two tax periods.

In case, the blocked taxpayer has filed the return on the GST Common Portal, the next day morning his GSTIN is unblocked on the e-way bill system and the e-way bills can be generated. If the taxpayer wants to generate the e-way bills immediately after filing the return, then he can go to the e-way bill portal and select the option ‘Search’, enter his GSTIN and see the status. If it is blocked then he can use the update option to get the latest filing status from the portal and get it unblocked. Still if the e-way bill is not enabled, then he can contact the ‘Help Desk’ of the GST and raise the complaint to get his case resolved. The taxpayer may also file an online request for unblocking of the e-way bill generation facility with his jurisdictional tax officer.

1st Proviso to Rule 138E

The Commissioner may, on receipt of an application from a registered person in FORM GST EWB 05 on sufficient cause being shown and for reasons to be recorded in writing, by order, in FORM GST EWB 06 allow furnishing of the said information in PART-A of FORM GST EWB 01, subject to such conditions and restrictions as may be specified by him.

Steps for online unblocking

To file an online application for unblocking e-way bill generation facility on GST Portal, a taxpayer needs to take the following steps:

(a) Login to the portal and navigate to Services> User services> My Applications

(b) Select application type as “Application for unblocking of E-way bill” and click New Application.

(c) The Application for unblocking of E-way bill page is displayed. The application includes these details to be filled:

(i) Select the Expected date for filing of returns of the default periods using the calendar.

(ii) Select the Reason of Unblocking by Taxpayer from the drop-down list.

(d) The application so filed is populated to the dashboard of the jurisdic-tional tax official. The tax official can issue a Notice for a personal hearing to the taxpayer. Then the taxpayer can file their reply to the notice online, along with supporting documents.

(e) After the proceedings, the Tax Officer can issue an order (in Form EWB-06) approving the taxpayer application for unblocking the EWB generation facility. After which their EWB generation facility will be restored for the duration specified in the order.

(f) If the Tax Officer rejects the taxpayer’s application vide order in Form EWB-06, the EWB generation facility will remain blocked and the taxpayer shall be required to file their pending returns (in Form GSTR-3B / Statement in FORM CMP-08, to reduce the pendency to less than two tax periods), for the restoration of the EWB generation facility.

(g) Notice(s)/ Order issued by Tax Officer will be sent via SMS and mail to the taxpayer and will be made available on the taxpayer dashboard

(Services > User Services > View Additional Notices/Orders option).

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May 2021