GSTIN cancellation status on the e-way bill portal must be updated to block fake bill generation. The e-way bill portal mechanism requires that, where a firm's GSTIN has been cancelled on the GST portal by the proper officer, the cancelled status must be updated on the e-way bill portal before the firm can be prevented from generating e-way bills. The circular addresses enforcement concerns that tax-evading firms may continue to generate fake e-way bills after cancellation of registration unless the portal status is synchronised with the GST portal.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GSTIN cancellation status on the e-way bill portal must be updated to block fake bill generation.
The e-way bill portal mechanism requires that, where a firm's GSTIN has been cancelled on the GST portal by the proper officer, the cancelled status must be updated on the e-way bill portal before the firm can be prevented from generating e-way bills. The circular addresses enforcement concerns that tax-evading firms may continue to generate fake e-way bills after cancellation of registration unless the portal status is synchronised with the GST portal.
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