The Central Board of Indirect Taxes and Customs (CBIC) asked businesses to make sure that their due taxes need to be filed as not doing that might prevent them from the transportation of goods.
The assessee whose income is more than Rs 5 crore in the last financial year are advised to file their pending taxes said CBIC “Such taxpayers who have two or more GSTR-3B returns pending will not be able to generate part A of GST e-way bill 
To and across the state the E-way bills are required to transport goods worth more than Rs 50,000. This will keep an eye without physical interference on the transportation of goods.
To block the e-way bills is an anti-evasion technique done by the GST officials in the previous year and the result for it should now assist to see the tax evasions cases and to follow it adequately. If problems have faced in filing taxes than which includes technical halts, the act permits the businesses for obtaining the exemption permission from the Commissioner.
When the tax collection is below the target the GST officers are strictly following the measures through leverages. From the start of this month for the B2B transactions 
“Goods and Services Tax (GST) collections, in total, are still way below the targets set by the authorities. But, their efforts to improve compliance, the introduction of e-invoicing, check on excessive use of input tax credits and measures to avoid frauds are helping to gather the momentum back on track,”
