The facility of E-Way Bill generation is blocked in certain circumstances. The blocking feature was put on hold sometime back but as per GSTN Advisory, the same is supposed to resume on 15th August onwards in the following cases:
- Failure to file GSTR-3B for two or more consecutive tax periods, or
- Failure to file Statement of CMP-08 for two or more consecutive quarters, upto June 2021.
Analysis of the above-mentioned advisory has been given below.