An Overview of Unblocking E-Way Bill Generation with FAQs

What is an E-way Bill?

E-way bill is an electronic document that is generated for the movement of goods across India. It is a mandatory requirement for all goods that are transported for a value of more than Rs. 50,000. The e-way bill is generated on the e-way bill portal and must be carried by the person in charge of the conveyance.

The e-way bill system was introduced by the Government of India in 2017 as a way to track the movement of goods and prevent tax evasion. The system has been successful in achieving these goals, and it has also helped to improve the efficiency of the transportation of goods.

Steps to Generate an E-Way Bill :

To generate an e-way bill, you will need to have a GSTIN (Goods and Services Tax Identification Number). You can generate an e-way bill on the e-way bill portal by following these steps:

✅ Go to the e-way bill portal.

✅ Click on the "Generate E-Way Bill" tab.

✅ Enter your GSTIN and password.

✅ Enter the details of the goods being transported.

✅ Enter the details of the conveyance.

✅ Click on the "Generate E-Way Bill" button.

The e-way bill will be generated and you will be able to download it. You will also be able to print the e-way bill.

Are there any benefits to generating E-Way bills?

There are several benefits to generating e-way bills. These benefits include:

• Increased transparency:

The e-way bill system makes it easier for the government to track the movement of goods. This helps to prevent tax evasion and smuggling.

• Improved efficiency:

The e-way bill system helps to improve the efficiency of the transportation of goods. This is because the system eliminates the need for physical documents.

• Reduced paperwork:

The e-way bill system reduces the amount of paperwork that is required for the movement of goods. This makes it easier for businesses to comply with the law.

FAQs: E-Way Bill generation facility be unblocked

1. Why my GSTIN is blocked for E-Way Bill generation facility?

Your GSTIN will be blocked for E-Way Bill generation facility in case, you have failed to file Form GSTR-3B return / Statement in FORM CMP-08, for last two or more consecutive tax periods.

2. How can my E-Way Bill generation facility be unblocked?

Your E-Way Bill generation facility would be automatically unblocked on the EWB Portal, if you file your GSTR-3B Return / Statement in FORM CMP-08 and the default in Return filing is reduced to less than two tax periods. You may also file online request for unblocking of E-Way Bill generation facility, in Form GST EWB 05, to your jurisdictional tax official.

3. How can I submit application for unblocking of E-Way Bill generation facility and what is the process followed once the application is submitted?

You can submit application for unblocking of an E-Way Bill generation facility through an online request, citing the grounds, why your facility may be un-blocked along with the supporting documents, if any, to your Jurisdictional Tax Official.

The steps below explain the complete process that is being followed, after the application for unblocking of E-Way Bill generation is submitted.

✅ Your GSTIN will get blocked for E-Way Bill generation facility in case, you have failed to file Form GSTR-3B return / Statement in FORM CMP-08, for last two or more consecutive tax periods.

✅ Thereafter taxpayer may submit the application for unblocking of E-way Bill generation facility along with the supporting documents to the Jurisdictional Tax Official.

✅ The Tax official receives the application for unblocking of E-Way bill generation and issues a Personal Hearing notice against the application.

✅ The taxpayer can view the Personal Hearing Notice issued by the Tax official. The taxpayer can file a reply, attach required documents, and submit it either using DSC or EVC.

✅ The Tax official then issues order against the application considering the supported documents attached by the taxpayer. The tax official can issue either accept or reject order against the application.

✅ In case the Tax officer issues Order of Acceptance for unblocking application, the facility to generate E-way bill against that particular GSTIN will get unblocked, upto the validity period given in the order.

✅ In case the Tax officer issues Order of Rejection for unblocking application, the facility to generate E-way bill against that particular GSTIN will remain blocked and will be treated as closed status for that ARN.

Note: The tax official cannot reject an application without issuing Persona Hearing Notice against the application submitted.

The taxpayer can view the orders issued by the tax official in the ORDERS tab of Case Details page. Also, system would send the intimation to the Taxpayer via email and SMS

4. Where can I view the status of order issued by Tax Official on my application for Unblocking of E-Way Bill generation facility?

In case, the order for rejection/acceptance of the unblocking request made by the taxpayer is issued by the Tax Official, Email and SMS of acceptance/ rejection of order will be sent to you on your registered email id and mobile number. Such orders can be seen by you after login to the GST Portal.

Navigate to Dashboard > Services > User Services > View Additional Notices/Orders to view Acceptance/Rejection Order for unblocking of the E-Way Bill generation facility.

5. What are the steps to view Acceptance/Rejection Order for unblocking of the E-Way Bill generation facility?

Navigate to Dashboard > Services > User Services > View Additional Notices/Orders to view Acceptance/Rejection Order for unblocking of the E-Way Bill generation facility. Also, intimation of acceptance/ rejection order will be sent to you on the registered email id and mobile number.

Click here to know more about viewing orders issued by the Tax Official.

6. What is the duration for which unblocking of an E-Way Bill generation facility is valid?

Unblocking of an E-Way Bill generation facility is valid upto the period indicated by the Tax Official in his/her order.

Post the expiry of the validity period, the taxpayer will continue to be unblocked in the E-way bill system for generation of EWB, if the taxpayer is not in the defaulter list, after expiry of validity period.

Post the expiry of the validity period, the taxpayer will be automatically blocked in the E-way bill system, if the taxpayer is still in the defaulter list, after expiry of validity period. This will happen if taxpayer fails to file Form GSTR-3B return / Statement in FORM CMP-08 for last two or more consecutive tax periods, after expiry of validity period

7. How will I get to know if my E-Way Bill generation facility has been blocked?

An SMS/ Email is sent at the registered mobile number/ email id of the taxpayer whose E-Way Bill generation facility has been blocked. Also, during such period, you or any other user, including a Transporter, will not be able to generate E Way Bill against your GSTIN, either as consignor or consignee.

Note: Every time there is a change in the status regarding unblocking of E-way billing system, an SMS and email is sent directly to the taxpayer.

8. How will I be notified of any action taken by Tax Official on my application for unblocking of E-Way Bill generation facility?

After the Tax Official issues a notice for personal hearing / online Order in respect of your request for unblocking of the E-Way Bill generation facility, the copy of the said notice/order is made available on your dashboard. Also, an Email and SMS will be sent to your registered email id and mobile number. You will also be able to reply and upload supporting documents online in reply to a notice. To view notice/order navigating Services > User Services >View Additional Notices/Orders option.

9. Will I receive any reminder before the expiry of my validity period as indicated in unblocking order?

Yes, the GST Portal will send a reminder mail and an SMS before the expiry of validity period as indicated in unblocking order, prompting you to file returns within time to avoid blocking of E-Way Bill generation facility again. This mail is sent 7 days before the date of expiry of validity period.

10. E-Way bill generation facility was blocked for me, for which I raised an application and then it was unblocked. But now the facility is again blocked. Why my unblocked E-Way Bill generation facility has been blocked again?

This automatic blocking may happen if the validity period as given by Tax Official has expired and you have failed to file Form GSTR-3B return / Statement in FORM CMP-08 for last two or more consecutive tax periods (i.e. if the taxpayer is still in the defaulter list after expiry of validity period).

11. Is it possible to block my E-Way Bill generation facility before the expiry of the validity period?

No, E-Way Bill generation facility will not be blocked before the expiry of the validity period, as given by the tax official. However, E-Way Bill System will automatically 'Block' the Taxpayer post the expiry of the validity period. This automatic blocking will be done, if the extended period as given by Tax Official has expired and taxpayer has failed to file Form GSTR-3B return / Statement in FORM CMP-08 for more than two consecutive tax periods.

12. What are the various Application statuses while issuing an order of acceptance/rejection for unblocking of E-Way Bill generation facility?

Listed below are the various Application statuses while issuing an order of acceptance/rejection for unblocking of E-Way Bill generation facility:

✅ Order Generation Enqueue - When Order generation is pending with Tax Official

✅ Order of Acceptance Issued - When Order is generated by Tax Official for acceptance of unblocking of E-Way Bill generation facility request of taxpayer

✅ Order of Rejection Issued - When Order is generated by Tax Official for rejection of unblocking of E-Way Bill generation facility request of taxpayer.

✅ Already Unblocked- Dropped – When the Tax Official submits the order of unblocking for a Taxpayer and the status of the taxpayer was already unblocked at E-way bill System.

✅ Pending with Tax Officer – When the application is pending with the Tax Official for decision.

✅ Personal Hearing Notice Issued – When the Tax Official issues a personal hearing notice to the taxpayer.

✅ Reply to Personal Hearing Filed – When the taxpayer files reply to the personal hearing notice.

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