How to unblock E-way bill facility?

The E-way bill system is a crucial part of India's Goods and Services Tax (GST) framework, ensuring seamless transportation of goods across the country. However, businesses can occasionally face challenges when their E-way bill facility gets blocked due to non-compliance or other issues. This can disrupt operations, delay shipments, and impact customer satisfaction. If you've encountered this roadblock, don't worry—unblocking the E-way bill facility is a straightforward process if you know the right steps to follow. In this blog, we'll guide you through the reasons for the blockage, the procedures for resolution, and tips to avoid such situations in the future. 

FAQs > Unblocking of E-Way Bill Generation Facility

1. Why my GSTIN is blocked for the E-Way Bill generation facility?

Your GSTIN will be blocked for the E-Way Bill generation facility in case, you have failed to file Form GSTR-3B return / Statement in FORM CMP-08, for the last two or more consecutive tax periods.

2. How can my E-Way Bill generation facility be unblocked?

Your E-Way Bill generation facility would be automatically unblocked on the EWB Portal if you file your GSTR-3B Return / Statement in FORM CMP-08 and the default in Return filing is reduced to less than two tax periods. You may also file an online request for unblocking of E-Way Bill generation facility, in Form GST EWB 05, to your jurisdictional tax official.

3. How can I apply unblocking of the E-Way Bill generation facility and what is the process followed once the application is submitted?

You can apply unblocking of an E-Way Bill generation facility through an online request, citing the grounds, why your facility may be unblocked along with the supporting documents, if any, to your Jurisdictional Tax Official.

The steps below explain the complete process that is being followed after the application for unblocking E-Way Bill generation is submitted.

1. Your GSTIN will get blocked for the E-Way Bill generation facility in case, you have failed to file Form GSTR-3B return / Statement in FORM CMP-08, for the last two or more consecutive tax periods.
2. Thereafter taxpayer may apply unblocking of the E-way Bill generation facility along with the supporting documents to the Jurisdictional Tax Official.
3. The Tax official receives the application for unblocking of E-Way bill generation and issues a Personal Hearing notice against the application.
4. The taxpayer can view the Personal Hearing Notice issued by the Tax official. The taxpayer can file a reply, attach required documents, and submit it either using DSC or EVC.
5. The Tax official then issues an order against the application considering the supported documents attached by the taxpayer. The tax official can issue either an accept or reject order against the application.
6. In case the Tax officer issues an Order of Acceptance for unblocking the application, the facility to generate an E-way bill against that particular GSTIN will get unblocked, upto the validity period given in the order.
7. In case the Tax officer issues an Order of Rejection for unblocking the application, the facility to generate an E-way bill against that particular GSTIN will remain blocked and will be treated as closed status for that ARN.

Note: The tax official cannot reject an application without issuing personal hearing Notice against the application submitted.

• The taxpayer can view the orders issued by the tax official in the ORDERS tab of the Case Details page. Also, the system would send the intimation to the Taxpayer via email and SMS.

4. Where can I view the status of an order issued by the Tax Official on my application for the Unblocking of the E-Way Bill generation facility?

In case, the order for rejection/acceptance of the unblocking request made by the taxpayer is issued by the Tax Official, an Email and SMS of acceptance/ rejection of the order will be sent to you on your registered email ID and mobile number. Such orders can be seen by you after login to the GST Portal.

Navigate to Dashboard > Services > User Services > View Additional Notices/Orders to view Acceptance/Rejection Order for unblocking of the E-Way Bill generation facility.

Click here to learn more about viewing orders issued by the Tax Official.

5. What are the steps to view the Acceptance/Rejection Order for unblocking of the E-Way Bill generation facility?

Navigate to Dashboard > Services > User Services > View Additional Notices/Orders to view Acceptance/Rejection Order for unblocking of the E-Way Bill generation facility. Also, intimation of acceptance/ rejection order will be sent to you on the registered email id and mobile number.

Click here to learn more about viewing orders issued by the Tax Official.

6. What is the duration for which unblocking of an E-Way Bill generation facility is valid?

Unblocking of an E-Way Bill generation facility is valid up to the period indicated by the Tax Official in his/her order.

Post the expiry of the validity period, the taxpayer will continue to be unblocked in the E-way bill system for the generation of EWB, if the taxpayer is not in the defaulter list, after the expiry of the validity period.

Post the expiry of the validity period, the taxpayer will be automatically blocked in the E-way bill system, if the taxpayer is still in the defaulter list, after the expiry of the validity period. This will happen if the taxpayer fails to file Form GSTR-3B return / Statement in FORM CMP-08 for the last two or more consecutive tax periods, after the expiry of the validity period.

7. How will I get to know if my E-Way Bill generation facility has been blocked?

An SMS/ Email is sent at the registered mobile number/ email id of the taxpayer whose E-Way Bill generation facility has been blocked. Also, during such period, you or any other user, including a Transporter, will not be able to generate an E-Way Bill against your GSTIN, either as a consignor or consignee.

Note: Every time there is a change in the status regarding the unblocking of the E-way billing system, an SMS and email is sent directly to the taxpayer.

8. How will I be notified of any action taken by the Tax Official on my application for unblocking of the E-Way Bill generation facility?

After the Tax Official issues a notice for personal hearing / online Order in respect of your request for unblocking the E-Way Bill generation facility, a copy of the said notice/order is made available on your dashboard. Also, an Email and SMS will be sent to your registered email id and mobile number. You will also be able to reply and upload supporting documents online in reply to a notice. To view notice/order navigate Services > User Services >View Additional Notices/Orders option.

9. Will I receive any reminder before the expiry of my validity period as indicated in the unblocking order?

Yes, the GST Portal will send a reminder mail and an SMS before the expiry of the validity period as indicated in the unblocking order, prompting you to file returns within time to avoid blocking of E-Way Bill generation facility again. This mail is sent 7 days before the date of expiry of the validity period.

10. The e-Way bill generation facility was blocked for me, for which I raised an application and then it was unblocked. But now the facility is again blocked. Why my unblocked E-Way Bill generation facility has been blocked again?

This automatic blocking may happen if the validity period as given by Tax Official has expired and you have failed to file Form GSTR-3B return / Statement in FORM CMP-08 for last two or more consecutive tax periods (i.e. if the taxpayer is still in the defaulter list after expiry of validity period).

11. Is it possible to block my E-Way Bill generation facility before the expiry of the validity period?

No, the E-Way Bill generation facility will not be blocked before the expiry of the validity period, as given by the tax official. However, the E-Way Bill System will automatically 'Block' the Taxpayer post the expiry of the validity period. This automatic blocking will be done, if the extended period as given by the Tax Official has expired and the taxpayer has failed to file Form GSTR-3B return / Statement in FORM CMP-08 for more than two consecutive tax periods.

12. What are the various Application statuses while issuing an order of acceptance/rejection for unblocking the E-Way Bill generation facility?

Listed below are the various Application statuses while issuing an order of acceptance/rejection for unblocking of E-Way Bill generation facility:

1. Order Generation Enqueue - When Order generation is pending with Tax Official
2. Order of Acceptance Issued - When an Order is generated by Tax Official for acceptance of unblocking of E-Way Bill generation facility request of taxpayer
3. Order of Rejection Issued - When an Order is generated by a Tax Official for rejection of unblocking of E-Way Bill generation facility request of taxpayer.
4. Already Unblocked- Dropped – When the Tax Official submits the order of unblocking for a Taxpayer and the status of the taxpayer was already unblocked at the E-way bill System.
5. Pending with Tax Officer – When the application is pending with the Tax Official for decision.
6. Personal Hearing Notice Issued – When the Tax Official issues a personal hearing notice to the taxpayer.
7. Reply to Personal Hearing Filed – When the taxpayer files reply to the personal hearing notice.

Conclusion

The E-Way Bill system is a critical component of smooth and efficient goods transportation under GST. However, non-compliance with return filing can lead to the blocking of this facility, potentially disrupting business operations. By understanding the reasons for blockage and following the prescribed steps for unblocking, taxpayers can quickly resolve the issue and restore their ability to generate E-Way Bills.

Regularly filing GST returns on time is the best way to avoid such blockages in the future. For those who encounter difficulties, the GST portal provides a clear, structured process to file unblocking requests, backed by notifications and assistance.

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