Frequently Asked Questions
- What is Blocking and Unblocking of E-waybill generation?
Ans: Blocking of e-waybill generation means not allowing the taxpayer to generate e-waybills if he /she has not filed GST Return for latest two successive months or quarters. The blocked GSTIN cannot be used to generate the e-way bills either as Consignor or Consignee. Unblocking
means allowing the generation of e-way bills for the GSTIN (if blocked) after the filing of the Return. - How does blocking take place in the e-waybill system?
Ans: If the tax payers have not filed the latest two successive month returns on the GST Common Portal, then these tax payers will be blocked for the generation of the e-way bills as per the rule. The E-way Bill system will communicate with the GST Common Portal to find out
the filing details of the taxpayers. - How does unblocking take place in e-waybill system?
Ans: If the blocked tax payer has filed the Return on the GST Common Portal, then next day morning his GSTIN is unblocked on the e-way Bill system and allow him to generate the e-way bills.
If the tax payer wants to generate the e-way bills immediately after filing the Return, then he can go to the e-way bill portal and select the option ‘Search Update Block Status ‘ and then enter his/her GSTIN and see the status. If it is blocked then he/she can use update option to get
the latest filing status from the GST Common Portal and get unblocked.
Still if the system is not unblocking the GSTIN for e-way bill generation, then he can contact the Help Desk of the GST and raise the complaint to get his/her case resolved. - In spite of filing latest Returns, I have been blocked from e-waybill generation. What should I do?
Ans: If the tax payer wants to generate the e-way bills immediately after filing the returns, then he can go to the e-way bill portal and select the option ‘Search Update Block Status ‘ and then enter his/her GSTIN and see the status. If it is blocked then he/she can use update option
to get the latest filing status from the GST Common Portal and get unblocked. Still the system is not unblocking the GSTIN for e-way bill generation, then he can contact the Help Desk of the GST and raise the complaint to get his/her case resolved. - What happens to the already generated e-way bills of the blocked GSTINs, which are active and in transit?
Ans: There will not be any effect/impact on the already generated e-way bills of the blocked GSTINs. These e-way bills are valid and can be moved to the destination without any problem. And for these e-way bills, any transporters/tax payers including blocked GSTINs, can update the
vehicle and transporter details and carry out the extension, if required, as per the rule. - Can one update the vehicle and transporter details and extend the e-way bills, if required, for the e-way bills belonging to the blocked GSTINs?
Ans: The e-way bills, that are already generated and valid, can be updated with vehicle and transporter details and can be extended, if required, by the authorized stake holder (tax payer/transporter) as per rule. - Will the e-way bill system block the updating of Transporter Id, if transporter id is blocked?
Ans: Yes, the e-way bill system will also block the updating of Transporter Id, provided he is registered in GST and has not filed the Returns for latest two successive months. However, there
will not be any problem in updating of the enrolled transporter id, while generating the e-way
bills. - Which type of non-filing of GST returns, will lead to blocking of E-Way Bill generation facility on E-Way Bill Portal?
Ans: Non-filing of Return 3B at GST Portal will lead to blocking of E-way bill generation facility on E-way Bill Portal. - How much time does it take to update status on E-Way Bill Portal, for generation of E-Way Bill, after return is filed on GST Portal?
Ans: Once the Return is filed on GST Portal, the blocking status is removed by the system next day morning. However, if the tax payer wants to update the status immediately after filing the return, then the taxpayer can go to the e-way bill portal and select the option ‘Search Update Block Status ‘ and then enter his/her GSTIN and can use update option to get the latest filing status from the GST Common Portal and get unblocked. - What is the effect of blocking/unblocking on the transporters?
Ans: There are two types of transporters – GST registered transporters and E-way Bill enrolled transporters. If the GSTIN of the GST registered transporter is blocked, then that GSTIN cannot be used as Consignor, Consignee or transporter while generating e-way bill and updating
transporter details. However, enrolled transporter details can be entered or updated as transporter, while generating e-way bills as he/she is just enrolled on e-way bill portal for movement of goods and he/she is not registered for GST. - Whether recipient can generate e-way bill on blocked supplier and vice versa?
Ans: No, if supplier or recipient is blocked for e-way bill generation, then neither supplier nor recipient can generate e-way bill between them. - Can transporter generate e-way bill on blocked supplier or recipient?
Ans: No, the transporter also cannot generate the e-way bills, if supplier or recipient is blocked due to non-filing of returns
How to unblock the e-way bill?
Filing of GSTR-3B
Once the defaulting taxpayer files GSTR-3B for the defaulting period, his GSTIN will get unblocked automatically by the next day. A taxpayer can also generate the e-way bill soon after filing his returns by following the steps below :
- Visit the EWB portal and choose the option ‘Search Update Block Status’.
- Enter the GSTIN, CAPTCHA Code and click on ‘Go’.
- Click on ‘Update Unblock Status from GST Common Portal’; this will reflect the recent filing status.
- In case this doesn’t work, a taxpayer can reach out to the GST Help Desk and get the query resolved.
Unblocking by Jurisdictional Officer
Even a Jurisdictional Officer can unblock GSTIN online based on the manual representation from the taxpayer (This facility is not available as of now).
Unblocking through online application in EWB-05
EWB-05 can be filed by providing a sufficient cause for non-filing of GSTR-3B. Such a request cannot be rejected without giving an adequate opportunity of being heard.