Unblocking of E-Way Bill support

Your GSTIN will be blocked for E-Way Bill generation facility in case, you have failed to file Form GSTR-3B return / Statement in FORM CMP-08, for last two or more consecutive tax periods.

Your E-Way Bill generation facility would be automatically unblocked on the EWB Portal, if you file your GSTR-3B Return / Statement in FORM CMP-08 and the default in Return filing is reduced to less than two tax periods. You may also file online request for unblocking of E-Way Bill generation facility, in Form GST EWB 05, to your jurisdictional tax official.

You can submit application for unblocking of an E-Way Bill generation facility through an online request, citing the grounds, why your facility may be un-blocked along with the supporting documents, if any, to your Jurisdictional Tax Official.

The steps below explain the complete process that is being followed, after the application for unblocking of E-Way Bill generation is submitted.

1. Your GSTIN will get blocked for E-Way Bill generation facility in case, you have failed to file Form GSTR-3B return / Statement in FORM CMP-08, for last two or more consecutive tax periods.

2. Thereafter taxpayer may submit the application for unblocking of E-way Bill generation facility along with the supporting documents to the Jurisdictional Tax Official.

3. The Tax official receives the application for unblocking of E-Way bill generation and issues a Personal Hearing notice against the application.

4. The taxpayer can view the Personal Hearing Notice issued by the Tax official. The taxpayer can file a reply, attach required documents, and submit it either using DSC or EVC.

5. The Tax official then issues order against the application considering the supported documents attached by the taxpayer. The tax official can issue either accept or reject order against the application.

6. In case the Tax officer issues Order of Acceptance for unblocking application, the facility to generate E-way bill against that particular GSTIN will get unblocked, upto the validity period given in the order.

7. In case the Tax officer issues Order of Rejection for unblocking application, the facility to generate E-way bill against that particular GSTIN will remain blocked and will be treated as closed status for that ARN.

Note: The tax official cannot reject an application without issuing Persona Hearing Notice against the application submitted.

8. The taxpayer can view the orders issued by the tax official in the ORDERS tab of Case Details page. Also, system would send the intimation to the Taxpayer via email and SMS.

n case, the order for rejection/acceptance of the unblocking request made by the taxpayer is issued by the Tax Official, Email and SMS of acceptance/ rejection of order will be sent to you on your registered email id and mobile number. Such orders can be seen by you after login to the GST Portal.

Navigate to Dashboard > Services > User Services > View Additional Notices/Orders to view Acceptance/Rejection Order for unblocking of the E-Way Bill generation facility.

Navigate to Dashboard > Services > User Services > View Additional Notices/Orders to view Acceptance/Rejection Order for unblocking of the E-Way Bill generation facility. Also, intimation of acceptance/ rejection order will be sent to you on the registered email id and mobile number.

Unblocking of an E-Way Bill generation facility is valid upto the period indicated by the Tax Official in his/her order.

Post the expiry of the validity period, the taxpayer will continue to be unblocked in the E-way bill system for generation of EWB, if the taxpayer is not in the defaulter list, after expiry of validity period.

Post the expiry of the validity period, the taxpayer will be automatically blocked in the E-way bill system, if the taxpayer is still in the defaulter list, after expiry of validity period. This will happen if taxpayer fails to file Form GSTR-3B return / Statement in FORM CMP-08 for last two or more consecutive tax periods, after expiry of validity period.

An SMS/ Email is sent at the registered mobile number/ email id of the taxpayer whose E-Way Bill generation facility has been blocked. Also, during such period, you or any other user, including a Transporter, will not be able to generate E Way Bill against your GSTIN, either as consignor or consignee.

Note: Every time there is a change in the status regarding unblocking of E-way billing system, an SMS and email is sent directly to the taxpayer.

After the Tax Official issues a notice for personal hearing / online Order in respect of your request for unblocking of the E-Way Bill generation facility, the copy of the said notice/order is made available on your dashboard. Also, an Email and SMS will be sent to your registered email id and mobile number. You will also be able to reply and upload supporting documents online in reply to a notice. To view notice/order navigating Services > User Services >View Additional Notices/Orders option.

Yes, the GST Portal will send a reminder mail and an SMS before the expiry of validity period as indicated in unblocking order, prompting you to file returns within time to avoid blocking of E-Way Bill generation facility again. This mail is sent 7 days before the date of expiry of validity period.

This automatic blocking may happen if the validity period as given by Tax Official has expired and you have failed to file Form GSTR-3B return / Statement in FORM CMP-08 for last two or more consecutive tax periods (i.e. if the taxpayer is still in the defaulter list after expiry of validity period).

No, E-Way Bill generation facility will not be blocked before the expiry of the validity period, as given by the tax official. However, E-Way Bill System will automatically 'Block' the Taxpayer post the expiry of the validity period. This automatic blocking will be done, if the extended period as given by Tax Official has expired and taxpayer has failed to file Form GSTR-3B return / Statement in FORM CMP-08 for more than two consecutive tax periods.