The E-Way Bill system will have a new feature of blocking/unblocking of the taxpayers from next month, as per the rule. That is, if the GST taxpayer has not filed Return 3B for the last two successive months in GST Common portal, then that GSTIN will be blocked for the generation of the e-way bill either as consignor or consignee.
Source: a2ztaxcorp.com
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