From 1st December 2020, onwards, the blocking of the EWB generation facility would be made applicable to all the taxpayers

Last updated: 18 November 2020

1. In terms of Rule 138E (a) and (b) of the CGST Rules, 2017, the E-Way Bill (EWB) generation facility of a taxpayer is liable to be restricted, in case the taxpayer fails to file their FORM GSTR-3B returns / Statement in FORM GST CMP-08, for tax periods of two or more. 2. From 1stDecember, 2020,

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