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In an effort to curb evasion, GST Network (the information technology backbone of indirect tax) has said that it will check status of monthly returns filed and taxes paid by businesses since August. Non-compliance will result in blocking generation of e-way bill.
“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 pandemic, and block the generation of EWBs (e-way bill) as per rule,” it said. This was suspended last year on account of pandemic.
In August this year, GSTN in advisory to taxpayers had said the government has decided to resume the blocking of e-way bill generation facility on the EWB portal, for all taxpayers from August 15 onwards. Thus, after August 15, the system will check the status of returns filed in Form GSTR-3B or the statements filed in Form GST CMP-08 (for composition taxpayers filing quarterly returns) and restrict the generation of EWB in the case of non-filers, it had said.
As per GST rules, the e-way bill generation facility would be restricted, in case the business fails to file return in Form GSTR-3B / statement in CMP-08, for consecutive two tax periods or more. “To avail EWB generation facility on EWB portal on a continuous basis, you are, therefore, advised to file your pending GSTR 3B returns/ CMP-08 Statement on regular basis,” GSTN said.
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