Last updated: August 28th, 2021 9:53 AM

Online filing of Form GST EWB 05 for un-blocking of the E-Way Bill Generation Facility

The Central Board of Indirect Taxes and Customs ( CBIC ) has announced the procedure for online filing of application form GST EWB 05 for un-blocking of the E-Way Bill generation facility. E-way bill generation facility would be restricted in case of taxpayers fail to file their GSTR-3Bturns/ Statement in FORM GST CMP-08, for a consecutive period of two months or more. So far taxpayers were applying to tax officials vide manual application in Form GST EWB 05, for unblocking of the EWB generation facility and tax officials were issuing orders online on GST Portal, in Form GST EWB 06. Now, this facility is being discontinued and the taxpayer can file the Form GST EWB 05 for un-blocking of E-Way Bill (EWB) generation facility. Know more about the Blocking of e-Way Bill (EWB) Generation Facility after 1st December 2020

Gist of Notification

The E-Way Bill generation facility will be automatically unblocked on the EWB Portal when the taxpayer files the GSTR-3B Return and the default in Return filing reduce to less than two tax periods. With this notification, a facility has now been provided to the taxpayers on the GST Portal, from 28th November 2020 onwards. The taxpayer can file an application online for unblocking of their EWB generation facility (in Form EWB-05)

Unblocking the e-way bill Generation Facility – Offline Method

According to Rule 138E (a) and (b) of the CGST Rules, 2017, the E-Way Bill (EWB) generation facility of a taxpayer will be blocked, in case the taxpayer fails to file the returns in Form GSTR-3B or Statement in Form CMP-08, for two or more consecutive tax periods. For unblocking of this facility, the taxpayer needs to apply to jurisdictional Tax Official in Form GST EWB 05.

Procedure for Online filing of Form GST EWB 05

To file an online application for unblocking EWB generation facility on GST Portal, a taxpayer needs to follow the following steps: To file an application for Unblocking of E-Way Bill Generation Facility, perform the following steps:

• File application for Unblocking of E-Way Bill Generation Facility
• Open the Application's Case Details screen by searching for your filed Application in My Applications page or from View Additional Notices/Orders page
• View your Filed Application
• View issued Notice related to that Application and File your Reply
• View issued Orders related to that Application

Application for Unblocking of E-Way Bill Generation Facility

To file an application for Unblocking of E-Way Bill Generation Facility, perform the following steps:

• Access the official webpage of GST and login to the portal with valid credentials. Dashboard page will be displayed and navigate to Services and click on User services and select My Applications.

Online filing of Form GST EWB 05 for un-blocking of E-Way Bill (EWB) generation facility - Application

• Select application type as “Application for unblocking of E-way bill” and click New Application option.
• Select the Expected date for filing of returns of the default periods using the calendar.
• Select the Reason of Unblocking by Taxpayer from the drop-down list.

Online filing of Form GST EWB 05 for un-blocking of E-Way Bill (EWB) generation facility - Application2

• Click Choose File to upload the document related to this application. Select the Verification checkbox and Name of the Authorized Signatory from the drop-down list.
• Provide the name of the Place where you are filing this application. Click the Proceed button
• The Submit Application page will be displayed. Click on the Submit With DSC or Submit With EVC option.

Online filing of Form GST EWB 05 for un-blocking of E-Way Bill (EWB) generation facility - Application4

• The Acknowledgement page will be displayed with the generated ARN. The applicant will also receive an SMS and email on the registered mobile number and e-mail id respectively, intimating the applicant of the generated ARN and successful filing of the application. To download the filed application, click the DOWNLOAD button.
• Note: Once the application is filed, the status of the application gets updated to "Pending with Tax Officer".

The application so filed will be populated to the dashboard of jurisdictional tax official. The tax official may issue a Notice for a personal hearing to the taxpayer. After that, the taxpayer needs to file their reply to the notice online, along with supporting documents. At the conclusion of the proceedings, the Tax Officer will issue an order (in Form EWB-06) approving the taxpayer application for unblocking the EWB generation facility. After issuing the order, the EWB generation facility will be restored for the duration specified in the order. 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 will be required to file the pending returns (in Form GSTR-3B / Statement in FORM CMP-08, so as to reduce the pendency to less than two tax periods), for the restoration of the EWB generation facility.

Procedure to View Filed Application

Notice(s)/ Order issued by Tax Officer will be sent via SMS and mail to the taxpayer and will be made available on the taxpayer dashboard. To view the files application, Navigate to Services and then click on the User Services option and select View Additional Notices/Orders option. Click the Download Application button to download and view the application in PDF mode.