Government takes over function of blocking electronic invoices for non-compliant taxpayers

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New Delhi: The government has resumed blocking the E-way bill (ISF) production facility for all taxpayers who fail to file their monthly or quarterly GST return for two successive periods.

E-way bill is a permit required for the interstate and intrastate transportation of goods. If this permit is blocked, the activity of traders who sell goods or services in several places in the country would stop.

In accordance with a notice issued by The Goods and Service Tax Network (GSTN), a non-profit, non-governmental organization that manages the entire GST portal computer system, the government has resumed blocking the installation of EWB – suspended earlier due to pandemic – for all taxpayers.

From the August 2021 fiscal period, the system will periodically check the status of returns filed in Form GSTR-3B or returns filed in Form GST CMP-08 according to the due process followed before the pandemic, and block the generation of ISF as per the rules, he said.

Thus, taxpayers, traders and businesses needing to move their goods or provide services to different states should be up to date when filing their monthly and quarterly GST return, otherwise their ISF will be temporarily suspended by the tax authorities, a- he added.

β€œTo permanently benefit from the ISF generation function on the ISF portal, you are therefore advised to regularly file your pending GSTR 3B / CMP-08 declaration,” said the GSTN notice.

GSTR-3B is a self-reported GST summary return produced monthly (quarterly for QRMP or quarterly return filing and monthly tax payment). Form CMP-08 is a special-cum-challan return used by composition brokers to report the details or summary of their self-assessed tax payable for a given quarter. He also acts as a challan to make the tax payment.

These two forms provide valuable taxpayer information and are part of the compliance measures put in place to keep the GST system running smoothly. Due to the pandemic, the government relaxed taxpayer compliance measures. With the economy and businesses quickly returning to normal after the second wave of Covid, the government is trying to reinstate the measures announced earlier.


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