On the introduction of GST w.e.f. 1-7-2017, many States have removed the physical barriers at the State border for transport of goods by road. This has speeded up the movement of goods to some extent. In absence of physical restrictions on the movement of goods, some control is essential to ensure that goods are not clandestinely removed and sold. Hence, a system of E-way Bill has been introduced.
User Manual – The eway bill login portal also contains User Manual for taxpayers giving detailed instructions for procedures to be followed.
Procedure for road checks – CBI&C has issued detailed circular No. 41/15/2018-GST dated 13-4-2018 (amended on 21-6-2018), elaborating procedure for interception of conveyances for inspection of goods in movement, detention, release and confiscation of contravening goods and conveyances.
E-way Bill cannot be generated if returns were not filed by supplier or registration of supplier was suspended – As per rule 138E of CGST Rules (amended on 18-5-2021), notwithstanding anything contained in rule 138(1), no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in PART A of form GST EWB-01 in respect of any outward movement of goods of a registered person, who- (a) has not filed statement in form GST CMP-08 (composition scheme) for two consecutive quarters; or (b) has not furnished the GSTR-3B returns for a consecutive period of two tax periods (other than composition dealer); (c) has not furnished the statement of outward supplies for any two months or quarters (in GSTR-1) (other than composition dealer); or (d) whose registration has been suspended under the provisions of rule 21A(1), 21A(2) or 21(2A) of CGST Rules. [The words in italics inserted w.e.f. 18-5-2021. Earlier, the words were as follows – ‘in respect of a registered person, whether as a supplier or a recipient’]
Thus, after 18-5-2021, E-way Bill cannot be generated if two returns were not filed by supplier or his registration was suspended. E-way Bill can be generated even if GST Registration of recipient of goods or of transporter was suspended or cancelled.
Jurisdictional Commissioner may, on receipt of an application from a registered person in form GST EWB-05, on sufficient cause being shown and for reasons to be recorded in writing, by order, in form GST EWB-06 allow furnishing of the said information in PART A of form GST EWB-01, subject to such conditions and restrictions as may be specified by him.
No order rejecting the request of such person to furnish the information in Part A of form GST EWB-01 shall be passed without affording the said person a reasonable opportunity of being heard.
The permission granted or rejected by the Commissioner of State tax or Commissioner of Union territory tax shall be deemed to be granted or, as the case may be, rejected by the Commissioner. The said restriction was not applicable during the period from the 20th day of March, 2020 till the 15th day of October, 2020 (Covid-19 period), even if returns were not filed.
Online application for un-blocking of E-way Bill generation facility – As per instructions on website dated 28-11-2020, for unblocking of this facility, taxpayer need to apply to jurisdictional Tax Official in form GST EWB 05. To file an online application for unblocking EWB generation facility on GST Portal, a taxpayer need to eway login to the portal and navigate to Services> User services> My Applications. Select application type as “Application for unblocking of E-way bill” and click ‘New Application’. He will submit application in Form EWB-05, with upload of up to 4 documents.
The application so filed is populated to dashboard of jurisdictional tax official. The tax official can issue a Notice for personal hearing to the taxpayer. Then the taxpayer can file their reply to the notice online, along with supporting documents. At conclusion of the proceedings, the Tax Officer can issue an order (in Form EWB-06) approving the taxpayer application for unblocking the EWB generation facility, after which their EWB generation facility will be restored for the duration specified in the order.
If the Tax Officer rejects the taxpayer’s application vide order in Form EWB-06, the EWB generation facility will remain blocked and the taxpayer shall be required to file their pending returns (in Form GSTR-3B/GSTR-1/Statement in FORM CMP-08), for restoration of the EWB generation facility.
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