Taxpayers who have not filed GST returns for two months or quarters up to June 2021 will not be able to generate e-way bills from August 15, GST Network has said.
The move, experts said, would help increase Goods and Services Tax collections in August as pending GST returns are expected to be filed. The Central Board of Indirect Taxes and Customs (CBIC) had earlier suspended the blocking of electronic way (e-way) bill generation for non-filers of GST returns, to give taxpayers compliance relief during the COVID pandemic.
In an advisory dated August 4 to taxpayers, the GSTN said, “The government has now decided to resume the blocking of EWB (e-way bill) generation facility on the EWB portal, for all the taxpayers… from August 15”. Any taxpayer who has not filed two or more returns in GSTR-3B up to June 2021, or has not filed 2 or more statements in GST CMP-08 for the quarters up to April to June 2021, will not be able to generate e-way bill after August 15.