As per Rule 138 E (b) of the CGST Rules, 2017, the E Way Bill generation facility of a person shall be blocked , in case the person fails to file their GSTR-3B returns, for a consecutive period of two months or more.
This provision will be made applicable for the taxpayers whose Aggregate Annual Turn Over (AATO, PAN based) is more than Rs 5 Crores. If such taxpayer has failed to file their GSTR-3B Return for 2 or more tax periods, up to the month of tax period of August, 2020, their EWB generation facility will be blocked on the EWB Portal.
This means if such taxpayers have not filed their GSTR3B return from July 2020, then they will not be able to generate E-way Bill for their transport routines from date 15.10.2020 onwards at the E-Way Bill portal.
To avail continuous E Way Bill generation facility on EWB Portal, you are therefore advised to file your pending GSTR 3B returns immediately and be certain that due date of GSTR3b return for September 2020 for gst taxpayers having turnover >5 crores is today i.e.20.10.2020 itself.