1. In terms of Rule 138 E (b) of the CGST Rules, 2017, the E Way Bill generation facility of a person is liable to be restricted, in case the person fails to file their GSTR-3B returns, for a consecutive period of two months or more.

2. As you might be aware that the GST Council in its last meeting has decided that this provision will be made applicable for the taxpayers whose Aggregate Annual Turn Over (AATO, PAN based) is more than ₹ 5 Crores.

3. Thus, if the GSTIN associated with the respective PAN (with AATO over ₹ 5 Cr.) has failed to file their GSTR-3B Return for 02 or more tax periods, up to the month of tax period of  August, 2020, their EWB generation facility will be blocked on the EWB Portal. Please note that the EWB generation facility for such GSTINs (whether as consignor or consignee or by transporter) will be blocked on EWB Portal after 15th October, 2020.

4. To avail continuous EWB generation facility on EWB Portal, you are therefore advised to file your pending GSTR 3B returns immediately.

5. Please ignore this updateif:

1. You are not registered on the EWB portal or

2. You have already filed your GSTR-3B Return for August, 2020 or

3. Your AATO (PAN based) is below ₹ 5 Cr.

Thanking you,

Team GSTN

E-way bill restriction for high-turnover taxpayers failing GSTR-3B follows after consecutive non-filing, affecting portal access. Under Rule 138E(b) CGST Rules, E-way Bill generation will be blocked on the EWB Portal after 15 October 2020 for any GSTIN linked to a PAN with Aggregate Annual Turnover above Rs. 5 Crore that has failed to file GSTR-3B returns for two or more consecutive tax periods up to August 2020; the block applies regardless of role as consignor, consignee or transporter and taxpayers should file pending GSTR-3B returns to restore continuous access.