From Oct 15, 2020, the Central Board of Indirect Taxes and Customs ( CBIC ) has explained that the generation of the E-Way Bill facility
A person is not allowed to take the facility of e-way bill generation if in case he misses filing the GSTR-3B returns for a continuous period of 2 or more months according to the act 138 E (b) of the CGST Rules, 2017.
The GST official in his latest meeting has concluded that this procurement will be made relevant to the taxpayers whose aggregate annual turnover, based on AATO, PAN is more than Rs 5 Crores.
Hence if the GSTIN is linked with the PAN and has missed filing the GSTR-3B return
To avail, the continuous GST E W Bill generation on the government portal one needs to file his pending GSTR-3B returns, said CBIC.