<h1>E-Way Bill Generation Blocked for Non-Filers: Apply Online via Form GST EWB 05 to Unblock u/r 138E.</h1> Under Rule 138E of the CGST Rules, 2017, a taxpayer's E-Way Bill (EWB) generation facility is blocked if they fail to file returns for two consecutive tax periods. To unblock this, taxpayers must apply online using Form GST EWB 05 on the GST Portal. This replaces the previous manual application process. Taxpayers must log in, submit the application with supporting documents, and may be required to attend a personal hearing. The tax officer will issue an order in Form EWB-06 to approve or reject the application. Notifications and orders are communicated via SMS, email, and the taxpayer dashboard.