Online filling of GST returns – Unlocking E-way Bill
Introduction : In our previous article it has been already specified that if turnover of assessee is exceeding the prescribed limit and assessee has not filled the GSTR-3B or CMP-08 for two or more consecutive period than in that case their e-way bill generation facility will be blocked. Now it is important to know that if such facility is blocked, which application and document will be required to furnished.
Which form is required to be filled for unblocking e-way bills?
For unlocking e-way bill generation facility assessee will be required to furnish form EWB-05 to its jurisdictional tax official. This form will be available online on GST login portal.
Whether assessee will be required to pay any fees while filing such form?
If assessee is furnishing EWB-05 than in that case no fees will be required to be paid by the taxpayer.
From where person can file EWB-05 and what will the path where such form will be available?
Person will be required to online through online portal than such person will be required to be navigate to Services> User services> My Applications than person will be required to select “Application for unblocking of E-way bill”. Along with this person will be able to furnish documents up to four attachment.
What will be process after the application?
After application will be filled online by assessee such application will populated to dashboard of jurisdictional tax official; after that jurisdictional tax official an issue a notice for personal hearing to the taxpayer; after that taxpayer can file their reply to the notice online along with all the supporting documents. If such officer is satisfied than tax officer will approve such EWB-05 by ordering unblocking of e-way bill generation facility by passing the order in EWB-06.
Whether application filed by assessee can be rejected?
Yes; jurisdictional tax officer can reject such application if he is not satisfied by passing order through EWB-06 If assessee’s e-way bill generation facility is blocked, and his application in form EWB-05 is rejected than in that case; person will be required to file there pending return only after that assessee will be able to restore e-way bill generation facility.
Therefore, it is important for assessee that he ensure properly filling of GSTR return in timely manner.