EWB Gateway - Certicom

E-way Bill blocking for non-payers will resume from August 15

06 Aug 2021
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GST, GST Updates, GSTN, GSTR, GSTR, Tax Update
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E-way Bill blocking for non-payers will resume from August 15

For taxpayers who have not filed two or more outbound supply returns by June 15, the government will begin banning e-way bill creation.

The Goods and Services Tax Network published a bit of advice to that effect on Thursday, notifying taxpayers and recommending them to file pending returns to avoid e-way bill blocking.

“After August 15, 2021, the system will check the status of returns filed in Form GSTR-3B or statements filed in Form GST CMP-08, and restrict the generation of EWB in the case of non-filing of two or more returns in Form GSTR-3B for the months up to June 2021, and non-filing of two or more statements in Form GST CMP-08 for the quarters up to April to June 2021,” according to the statement.

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Due to the epidemic, the ability to restrict the generation of e-way bills was temporarily disabled. If a GSTR-3B return has not been filed for two consecutive quarters, Rule 138E gives the authority to limit EWB generation.

If outbound supplies returns by regular taxpayers and those under the composition scheme are not filed within the next 10 days, the blocking of e-way bill generation will be a hindrance to company operations, according to experts.

GSTN has raised a red signal for all non-filers of GST returns, and their activities would come to a standstill on August 16 due to the blockage of e-way bill generation.

“Blocking e-way bill creation will have a direct impact on non-compliant enterprises and may have a spillover effect on large businesses,” said Rajat Mohan, senior partner at AMRG Associates.

SECTION 206AB- SPECIAL PROVISION FOR DEDUCTION OF TAX AT SOURCE FOR NON-FILERS OF INCOME-TAX RETURN

“As company operations return to normal, industry players should file their tax returns in a timely manner, or their e-way bill generation would be prohibited, limiting movement of their goods,” said Abhishek Jain, tax partner at EY.

E-way bill integrated with FasTag, RFID; GST officers to get real-time data of commercial vehicles

22 May 2021
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GST, GST Updates
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With the integration of the e-way bill (EWB) system with FasTag and RFID, GST authorities now have real-time data of commercial vehicle movement on roads, which will aid in live vigilance of such vehicles and check GST evasion.

Tax officers’ e-way bill mobile application now has additional features that will provide them with real-time tracking details on e-way bills and vehicles, allowing them to catch tax evaders who are abusing the e-way bill system.

E-way bills have been made necessary for inter-state transportation of products valued over Rs 50,000 under the goods and services tax (GST) regime since April 2018. Gold, on the other hand, is exempt.

Businesses and transporters must produce the e-way bill before a GST inspector if required under the electronic way (e-way) bill system.

On a daily basis, the e-way bill system receives around 25 lakh goods vehicle movements from around 800 tolls.
The integration of e-way bills, RFID, and FasTag will allow tax officials to conduct real-time vigilance on e-way bill compliance by enterprises, as well as assistance in the prevention of income leakage by identifying incidents of EWB recycling and non-generation in real time.

Tax collectors can now view reports on vehicles that have travelled through the designated tolls in the last few minutes without paying the tolls with e-way bills. It is also possible to see cars carrying vital commodities unique to the state that have passed the set toll.

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This report also shows any suspect vehicles and vehicles of EWBs created by suspect taxpayer GSTINs that have passed the designated toll in near real time.

These reports can be used by officers to conduct vigilance and improve the effectiveness of the activity. These reports can also be used by officers in the audit and enforcement arm to uncover illicit transactions such as bill trading and EWB recycling.

“Online real-time tracking of vehicles and products will go a long way in tightening the lid on tax evaders,” AMRG Associates Senior Partner Rajat Mohan said. This smartphone application for tax officers would allow them to track down all of the parties involved in smuggling products.’ CBIC has previously expressed its goal to further digitise the process of enforcing the e-way bill requirements under the GST law, and in keeping with this idea, the e-way bill system has now been coupled with the FasTag and RFID systems, and MIS (Management Information Systems) reports from the same would be made available on the officer’s mobile app, according to EY India Tax Partner Abhishek Jain.

61.68 crore e-way invoices were generated in the fiscal year 2020-21, which ended in March 2021, with 2.27 crore being picked up for verification.

In the fiscal year 2019-20, which concluded in March 2020, 62.88 crore e-way invoices were generated, with 3.01 crore being picked up by tax authorities for verification.

Gujarat, Maharashtra, Haryana, Tamil Nadu, and Karnataka are the top five states that generated the most e-way bills for inter-state movement of commodities.

Textiles, electrical machinery, machinery and mechanical appliances, iron and steel, and autos are the top five industries that have generated the most e-way bills in the last three years.

The government has integrated RFID/FasTag with the e-way bill system as of January 1, 2021, and a transporter is required to carry an RFID tag in his vehicle, with details of the e-way bill generated for products being transported by the vehicle being uploaded into the RFID.

The details fed into the device are uploaded to the government portal as the car passes the RFID Tag reader on the highway.
Revenue officials then use the information to verify the supplies made by a GST registered person.
To promote tax compliance, the government has begun prohibiting the generation of EWB bills for GST registered taxpayers who have not filed a GSTR-3B return for the previous two months.

In addition, the government has made it impossible to generate numerous EWBs on a single invoice. If an EWB is generated once with an invoice number or document number, no one else can generate another EWB with the same invoice number.

Furthermore, the e-way billing system now allows for distance calculation based on PIN numbers. Based on PIN numbers, the system will automatically compute the distance between the source and destination.

Unblocking GSTIN for Generating E way Bill

30 Sep 2019
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GST Updates
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Effective June 21, 2019, if a consignor, consignee or transporter fail to file his GST returns for 2 back to back months he will be banned from producing e way bills for the transportation of his merchandise. Also, for composite sellers, who are required to file quarterly returns will be banned from E way bill making, if their returns have not been filed for two sequential filing periods which is a half year.

The requirement for GSTIN blocking

Multiple times, a taxpayer can’t file his GST returns, purposefully or accidentally. But, because of these missing invoices, the provider can’t claim ITC for taxes he has paid. Besides, the blocking of GSTIN for Eway bill making is additionally being touted as an Anti-avoidance step to support the income and increment GST compliance.

Whether the blocked GSTIN be unblocked?

In case your GSTIN has been blocked on the EWB gateway due to Non-Compliance, it tends to be unblocked as given:

Automated GSTIN unblocking

The GST Common Portal blocks the EWB generation without GSTR filing for 2 back to back months. However, soon the consignor, consignee or transporter files his GSTR 3B, the block status is naturally updated as ‘Not Blocked’ in a day in the e-waybill system and the taxpayer will have the option to create EWB again.

Image source – irisgst

Manual GSTIN unblocking?

Usually, the regular portal automatically refreshes the blocking status of the GSTIN in a day’s time of GSTR 3B filing. However, if you are as yet not ready to create Eway Bill, you can manually revive the GSTIN block status on E-way bill gateway as given:

Select Update Block Status from the inquiry tab.
Enter the GSTIN and Captcha Value
Also, click on ‘Update GSTIN from Common Portal’.

This will bring the status of Filing from GST Common Portal and whenever filed, the status in e-way bill framework will accordingly get updated

GSTIN Blocking alert

In case if a taxpayer has not filed his return for over 2 months, he will get alerts saying, “e-Way bill generation may be blocked after few days as you have not filed last two months successive returns at GST Common Portal” while creating Eway on the common portal.

IRIS GST is a leading GST Suvidha Provider (GSP) in India, giving a simple and productive solution for GST (IRIS Sapphire) and E-way bill (IRIS Topaz) compliance.

Enquire with Certicom Consulting in case of any queries.

E-way Bill blocking for non-payers will resume from August 15

E-way Bill blocking for non-payers will resume from August 15

In the fiscal year 2019-20, which concluded in March 2020, 62.88 crore e-way invoices were generated, with 3.01 crore being picked up by tax authorities for verification.

Unblocking GSTIN for Generating E way Bill

The requirement for GSTIN blocking

Automated GSTIN unblocking

Manual GSTIN unblocking?

GSTIN Blocking alert

Certicom Group of Chartered Accountants is a consulting setup based in Bangalore, India. We provide a range of Professional & Consulting services, including Business Registration, Accounting, Tax planning, and Business advisory requisites.

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