Goods and Services Tax Network (GSTN), the firm that processes the GST returns specified that the law for restricting the electronic goods to be generated for the transportation permit or businesses doing e-way bills defaulting on the return filing necessities in action.
GSTN specified that this feature has been discontinued by the government when the covid-19 was at the height. The guidelines have been executed to limit the individual who has not furnished his monthly or quarterly tax returns for two consecutive tax periods, from generating e-way bills.
“The blocking of e-way bill (EWB) generation facility has now resumed on the EWB portal for all the taxpayers. Going forward, from the tax period August 2021 onwards, the system will periodically check the status of returns filed in form GSTR-3B or the statements filed in form GST CMP-08 as per the regular procedure followed before the pandemic, and block the generation of EWBs as per rule, stated by GSTN.”
Taxpayers are needed to furnish Form 3B who needs to file the monthly returns and GST CMP-08 is needed to furnish through the small businesses who need to furnish the returns every quarter.
“To avail EWB generation facility on EWB portal on a continuous basis, you are, therefore, advised filing your pending GSTR 3B returns/CMP-08 statement on regular basis,” mentioned by GSTN.”
The decision came into action post to the central government in the previous month settled down some limitations upon the non-filers of GST returns. It then came into force on 1st Jan 2022 the taxpayer do not be able to furnish the sales return forms in GSTR-1 on the situation that they do not furnish the transaction summary returns in GSTR-3B for the previous month. Before that, the same limitations have been implemented when the GSTR-3B was not been furnished for the previous 2 months. The limitations are born to establish the tax rules.
GSTR-3B is the essential return that is needed to furnish as the taxes are required to be furnished with the same or prior to the filing.
