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    <title>Online filing of application (Form GST EWB 05) by the taxpayer for un-blocking of E-Way Bill (EWB) generation facility</title>
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    <description>Rule 138E enables blocking of the E-Way Bill generation facility for failure to file returns; taxpayers may now file Form GST EWB-05 online via the GST Portal, attach supporting documents, receive portal notices for personal hearing, respond online, and obtain an officer&#039;s order in Form EWB-06 approving restoration for a specified duration or rejecting the application, in which case the facility remains blocked until pending returns are filed.</description>
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      <description>Rule 138E enables blocking of the E-Way Bill generation facility for failure to file returns; taxpayers may now file Form GST EWB-05 online via the GST Portal, attach supporting documents, receive portal notices for personal hearing, respond online, and obtain an officer&#039;s order in Form EWB-06 approving restoration for a specified duration or rejecting the application, in which case the facility remains blocked until pending returns are filed.</description>
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