Blocking of E-Way Bill (EWB) generation facility for taxpayers with AATO over Rs 5 Cr., after 15th October, 2020
In terms of Rule 138 E (b) of the CGST Rules, 2017, the E Way Bill generation facility of a person is liable to be restricted, in case the person fails to file their GSTR-3B returns, for a consecutive period of two months or more.
As you might be aware that the GST Council in its last meeting has decided that this provision will be made applicable for the taxpayers whose Aggregate Annual Turn Over (AATO, PAN based) is more than Rs 5 Crores.
Thus, if the GSTIN associated with the respective PAN (with AATO over Rs 5 Cr.) has failed to file their GSTR-3B Return for 02 or more tax periods, up to the month of tax period of August, 2020, their EWB generation facility will be blocked on the EWB Portal. Please note that the EWB generation facility for such GSTINs (whether as consignor or consignee or by transporter) will be blocked on EWB Portal after 15th October, 2020.
To avail continuous EWB generation facility on EWB Portal, you are therefore advised to file your pending GSTR 3B returns immediately.
Please ignore this update if:
1. You are not registered on the EWB portal or
2. You have already filed your GSTR-3B Return for August, 2020 or
3. Your AATO (PAN based) is below Rs 5 Cr.
GST website now has the facility to Resend OTP/ EVC while Filing GST return:
It’s been almost 3 years now that we have been filing GST returns and till now while filing GST return we could File GST return by either generating EVC where a code would be sent to registered mobile number or registered e-mail or by using digital signature.
Now while generating EVC many a times it would happen that one would not receive OTP or OTP would expire as OTP is only valid for 10 minutes.
Hence there was no option to resent OTP from same page, one would have to again generate EVC for same.
However, now GST website has provided the facility to resend OTP if the same is not received without going back which is a welcome change but should have been added much before.