The GST network said that taxpayers who have not
submitted a GST return for two months or quarters until June 2021 will not be
able to generate e-way bills from August 15. Experts say the move will help
increase the collection of goods and services taxes in August as pending GST
returns are filed.
The Central Board of Indirect Taxes and Customs (CICIC) had
earlier illegal the assembly of electronic means that (e-way) bills for those
that failed to have a GST come back filter and complied with the taxpayers
throughout the COVID epidemic.
The Goods associated Services Tax Network (GSTN) has issued a conductive
to taxpayers on August 04, 2021, to dam the e-way bill (EWB) producing
facility, which can be reopened from August twenty one, 2021.
1- As you're aware, beneath the CGST Act, 2017, the E means Bill
Production Facility, Rules 138 E (a) and (b), the ability to dam the assembly
of the E means Bill thanks to epidemics was quickly suspended. If someone fails
to file a comeback on type GSTR-3B / Statement on CMP-08 for 2 consecutive
months / quarters or longer, one person is restricted.
2- The govt has currently determined to introduce a blockade of
EWB production facilities on the EWB portal for all taxpayers as per CGST
Rules, Rules 138 E (a) and (b) of the CGST Act, 2017 from Assumption of Mary
onward.
3- Therefore, once Assumption of Mary, 2021, the type can check
the standing of returns submitted on GSTR-3B or the statement submitted on form
GST CMP-08 and prohibit EWB production:
- Failure to
submit 2 or a lot of returns on type GSTR-3B by Gregorian calendar month 2021 and month.
- Failure to
submit 02 or a lot of statements within the type GST CMP-08 for quarters from
Gregorian calendar month to Gregorian calendar month 2021.
4- The EWB portal provides continuous EWB production facilities;
therefore you're suggested to file a unfinished GSTR 3B come back / CMP-08
statement now.
Questions about interference e-way bill generation facilities:
1. However
will my e-way bill production facility be blocked?
Answer: Your e-way asking facility can mechanically be unfastened
on the EWB portal if you file your GSTR-3B return/statement in type CMP-08 and
also the default file returns but 2 tax periods. In type GST EWB 05, you'll be
able to conjointly apply on-line to your authority tax authority to unlock the
e-way bill production facility.
2. Wherever
am i able to see the standing of the order issued by the tax authorities on my
application to dam the e-way bill producing facility?
Answer: If associate order to reject/accept associate unsought
request created by the remunerator is issued by the tax authority, the SMS of
the e-mail and order acceptance / rejection are sent to you together with your
registered email ID and mobile variety. Such orders are viewed by you once work
in to the GST portal.
See Dashboard> Services> shopper Services> further
Notifications / directions to look at acceptance / rejection orders to dam
e-way bill production facilities.
3. Why is
my GSTIN blocked for the e-way bill production facility?
Answer: Your GSTIN are blocked for the e-way bill production
facility; you have got did not submit type GSTR-3B return/statement on type
CMP-08 for the last 2 or a lot of consecutive tax periods.4
4. However
am i able to apply to dam e-way asking facilities and what is going to be the
method once the appliance is submitted?
Answer: You'll be able to file associate application to dam
associate e-way bill production facility through an internet request, as a
result of by showing why your facility could also be non-blocking together with
your document and supporting document.
The following steps describe the whole method by that the subsequent
steps square measure taken once the appliance for the blockade of the e-way
asking generation is submitted.
- Your GST Registration are blocked for the e-way bill production facility; you have got did
not submit type GSTR-3B return/statement on type CMP-08 for the last 2 or a lot
of consecutive tax periods.
- The
remunerator will then file a fine with the tax authority at the side of the
appliance to dam the e-way bill production facility.
- The tax
authority accepts the appliance to dam the assembly of e-way bills and problems
a private hearing notice against the appliance.
- The
remunerator will read the non-public hearing notice issued by the tax officer.
The establishment will submit a solution, attach the specified documents and
submit it victimization DSC or EVC.
- The tax
officer then problems associate order against the appliance taking into
consideration the documents connected by the remunerator. Tax officers will
settle for or reject orders against applications.
5. However
do i do know if my e-way asking facility is blocked?
Answer: associate SMS / email is shipped to the registered mobile
number/email ID of the remunerator whose e-way asking facility is blocked.
Also, throughout this era, neither you nor the other user, together with the
carrier, are able to produce associate e-way bill against your GST, as a
carrier or carrier.
6. However
can I be notified of any action taken by the tax authorities on my application
to dam the e-way bill producing facility?
Answer: A duplicate of the notice/order is offered on your
dashboard once you have got issued a notice for tax official non-public hearing
/ on-line order relating to your request to dam the e-way bill production
facility. Also, associate email and SMS are sent to your registered email id
and mobile variety. You’ll be able to reply to and transfer supporting
documents on-line in response to a notification.
7. Will I
receive any reminders before the expiration of my validity period or is it
listed in the unlocked order?
Answer: Yes, the GST portal will send a reminder email and an SMS
before the expiration of the validity period, as indicated in the on-block
order, again asking you to file a return in time to prevent the e-way bill
production facility. The mail is sent 7 days before the end of the mailing period.
8. The
e-way bill manufacturing facility was blocked for me, for whom I raised an
application, and then it was blocked. But now the facility has been blocked
again. Why my blocked e-way bill manufacturing facility is blocked gain?
Answer: This automatic blockade may occur if the tax return period
issued by the tax authority expires and you fail to file Form GSTR-3B
return/statement on FORM CMP-08 for the last two or more consecutive tax
periods. The valid data is still on the default list even after the expiration
date.
