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    <title>Blocking of E-Way Bill (EWB) generation facility for taxpayers with AATO over 5 Cr., after 15th October, 2020</title>
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    <description>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.</description>
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      <description>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.</description>
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