GSTR-3B not filed for 2 months: You’re not allowed to generate e-way bill. GSTR-3B not filed for 3 months: Your GST registration will be cancelled.
What does this mean?
Businesses who have not filed their monthly GST Return (GSTR)-3B for September and October 2019 is blocked from generate eWay bill from December 3rd 2019. Also, if you has filed GST returns in time, but the person to whom you’re selling goods i.e., purchaser of goods has failed to file GST returns, in that case, you will not be able to generate e-way bill as your recipient is non-compliant
What is eWay bill?
Under GST, transporters should carry an eWay Bill when moving goods whose value exceeds Rs. 50,000 from one place to another. It needs to be generated on the eWay Bill Portal. Who should Generate an eWay Bill? Registered Person – A Registered person should to generate and carry eWay bill if the value of goods is more than Rs 50,000. Unregistered Persons – When the supply is made by an unregistered person to a registered person, the receiver will have to generate E-way bill. Transporter – Transporters carrying goods by road, air, rail, etc. also need to generate e-Way Bill if the supplier has not generated an e-Way Bill.
How many are affected?
3 Lakhs businesses firms were blocked from e-way bill generation on Dec 3rd as these businesses had not filed their monthly GST Return (GSTR)-3B for two consecutive months. i.e Sept & Oct 2019.