Blocking of e way bill on non-tiling of GST Returns has been implemented from November 28th, 2019, The NIC Karnataka in association with GSTN has developed a module in e-way bill system. where in the tax payers who have not filed the GSTR 3B (Monthly Return) on GSTN portal for the past two consecutive tax periods. they cannot generate e way bill on EWB Portal. Thus, the lax payers cannot transport the taxable goods without the valid e way bill and such transaction is liable for tax and penalty proceedings by the mobile check post officers. Once the GSTIN is blocked, the supplier. recipients or the transporter cannot use such GSTIN to generate c way bill for such defaulters. thereby movement of the consignment will be hampered. The blocking of c way bill can be unblocked only after the tax payer file the returns for such defaulted tax periods and pay tax, interest, late fee accordingly.
The system is in place since November 28th. 2019. Because of this module in place, 8031 taxpayers in Karnataka SGST. whose e way bill generation was blocked since November 28th. 2019 have filed the return GSTR3B and paid due taxes. Once these tax payers have filed the GSTR 3B returns, the GSTN portal and EWB portal automatically enables the tax payers to generate the c way bill for transportation of goods.
Once the tax payer files the 313 Return and wants to generate e way bill immediately, then he can go to search *update block status* in his login. then he can update his GSTIN and he can get the status updated immediately and can generate the e way bill and by doing so, tax payer need not wait for the next day for updating the status.
*Impact of Blocking of E Way Bill*
1. Blocked GSTIN cannot generate e way bill either as Consignor or Consignee.
2. The GST Registered Transporter cannot generate e way Bill.
3. Taxpayers cannot update as transporter ID, if the GSTIN of the transporter is blocked.
4. Only the CST Registered Transporters are impacted( who have not filed the returns), not the enrolled transporters.
5. Already generated e way bill prior to blocking. Part B of e way bill can be updated.
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