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of <h1>E-Way Bill Blocking Resumes August 15; Non-Filers Face Restrictions u/r 138E of CGST Rules 2017.</h1> The government will resume blocking the E-Way Bill (EWB) generation facility on the EWB portal starting 15th August 2021, following the suspension due to the pandemic. This action is in accordance with Rule 138 E (a) and (b) of the CGST Rules, 2017. Taxpayers who have not filed their returns in Form GSTR-3B or statements in Form GST CMP-08 for two or more consecutive months or quarters will face restrictions. Taxpayers are advised to file any pending returns or statements to maintain uninterrupted access to the EWB generation facility.
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