Goods and Services Tax – GST Dated:- 28-11-2020 – News – 1. In terms of Rule 138E (a) and (b) of the CGST Rules, 2017 , the E-Way Bill (EWB) generation facility of a taxpayer is to be blocked, in case the taxpayer fails to file their returns in Form GSTR-3B or Statement in Form CMP-08 , for two or more consecutive tax periods. For unblocking of this facility, taxpayer need to apply to jurisdictional Tax Official in Form GST EWB 05 . 2. A facility has now been provided to the taxpayers on the GST Portal, from 28th November, 2020 onwards, to file an application online for unblocking of their EWB generation facility (in Form EWB-05 ), in case their EWB generation facility has been blocked on the EWB Portal. Note:
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n issue a Notice for personal hearing to the taxpayer. Then the taxpayer can file their reply to the notice online, along with supporting documents. 5. At conclusion of the proceedings, the Tax Officer can issue an order (in Form EWB-06 ) approving the taxpayer application for unblocking the EWB generation facility. After which their EWB generation facility will be restored for the duration specified in the order. 6 . If the Tax Officer rejects the taxpayer s application vide order in Form EWB-06 , the EWB generation facility will remain blocked and the taxpayer shall be required to file their pending returns (in Form GSTR-3B / Statement in FORM CMP-08, so as to reduce the pendency to less than two tax periods), for r
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