If a taxpayer fails to file his Form GSTR-3B returns or Form CMP-08 statements for two or more successive tax periods, his ability to generate e-way bills (EWBs) may be prohibited. Therefore, to have this facility unblocked, the taxpayer must apply Form GST EWB-05 to the jurisdictional tax officer. This article will walk you through each stage of submitting an application using Form GST EWB-05.
Step 1: Access the GST portal and log in using your authorised information.
Step 2: Select Services > User Services > My Applications from the dashboard.
Step 3: The page titled “My Applications” opens. In the “Application Type” section, choose “Application for unblocking e-way bill” from the drop-down menu. Select the “New Application” button.
The page “Application for unblocking of the e-way bill” will appear.
Step 4: Use the calendar to choose the “Expected date for filing returns of the default periods.”
Step 5: From the drop-down option, choose “Reason of Unblocking by Taxpayer.”
It should be noted that if the option “Other reasons” is chosen as the reason for unblocking, the reason must be entered in the box provided next to it.
Step 6: To upload the files required for the application, click the “Choose File” button.
At the bottom of the page, check the verification box and choose the authorised signatory’s name from the drop-down option. Specify the location from where you are submitting the application. Select the “Proceed” button.
After a pop-up message appears, click on “proceed” to submit the application.
Step 7: On the ‘Submit Application’ page, click on ‘Submit with DSC’ or ‘Submit with EVC’, whichever is relevant.
The generated ARN will be shown along with the acknowledgement page. An SMS and email confirming the ARN and the successful submission of the application form will be sent to the registered mobile number and email address accordingly.
As soon as the application is submitted, its status is changed to “Pending with Tax Officer.”
Step 8: Click the “Download” button to download the submitted application.
A PDF version of the filed application will be available.
Follow the instructions given below to view the information on the filed application:
Step 1: On the dashboard, go to “Services > User Services > View Additional notices/Orders.”
Step 2: To view the applicable notification or order, click “View” next to it.
Step 3: Click the “Applications” tab on the “Case details” page of the specific application. You will then have the choice to see the submitted application in PDF format. To download and see the application in PDF mode, click the “Download Application” button.
You can follow the instructions below to read the notices that tax officials have sent you about applications you have filed and to provide a response to those notices:
Step 1: Click the “notices” tab on the “Case Details” page of the specific application. This will show you every notice that the tax authority has sent you. To download the personal hearing notice in a PDF file, click the hyperlink beneath the “notice Type” option.
Step 2: A PDF format of the personal hearing notification will be provided.
If any supporting documents were attached by the tax official when issuing the stated notice, they would be listed in the “Download Attachment” column with a link to view or download them.
Step 3: Click the “Reply” hyperlink under the “Action” column to respond to the notice that has been sent.
Step 4: The fields for the notice reference number, notice issued to date, notice type, and reply date will automatically be filled in. To respond to the notice, follow the instructions below:
In the “Reply” area, enter the specifics of your response to the sent notice.
To upload the relevant files related to your response, click “Choose File.”
Choose the authorised signatory’s name from the drop-down menu and check the verification box. Then, select “Proceed.”
When uploading the necessary documents, consider the following:
Step 5: Click the “Proceed” option to continue submitting the response.
Step 6: A page titled “Submit Application” will appear. Select “File with DSC” or “File with EVC,” as necessary.
A confirmation message confirming that the reply has been successfully submitted will appear on the screen. Finally, select “OK.”
Following that, the record of the submitted reply will be updated in the “Reply” column on the “Replies” tab. The status will read “Reply to Personal Hearing Filed.” The documents in the table can be downloaded by clicking on them.
Follow the instructions indicated below to download an order that an authorised officer issued approving or rejecting the “Unblocking of e-Way Bill Generation Facility” application:
Step 1: Select the “Orders” tab on the “Case Details” page. You will then have the choice to view the issued order in PDF format. The order can be downloaded in PDF format by clicking on it in the table’s “Order Type” column.
The e-way bill generation facility can only be unblocked for the time frame specified in the order of the tax authority. If the taxpayer is not on the list of defaulters, e-way bill generation will remain unblocked after the validity period has expired. The taxpayer will be automatically blocked in the e-way bill system if he remains on the defaulter list after the validity period has passed. This could happen for several reasons, including the taxpayer’s failure to file his Form GSTR-3B return or statement in FORM CMP-08 for the previous two or more consecutive tax periods after the validity period has expired.