17 May 2020
Correctly explained sir. If you have not filed your GSTR-3B for two months, lets say, March2020 due date was 20.04.2020, you not filed GSTR-3B. Again April 2020, due date is 20.05.2020, you also not filed GSTR-3B, then from 21.05.2020, status of your return filing will get automatically updated on eway bill portal and it will block generation of eway bill. if you file both the tax periods GSTR-3B then on the next day of filing return, unblocking will be automatically done. if not done you can do it at your own. Login to eway bill portal and click on update block status and then it is ok.
21 May 2020
No such remedy available. The due date has not extended by CBIC. Only due to Covid -19 late fee has been waived and Interest free days has been prescribed in payment of GST as per taxpayer category-5 Crore and above, between 1.5 crore to 5 Crore and for 1.5 Crore turnover taxpayers.