{"id":17213,"date":"2020-12-02T17:25:58","date_gmt":"2020-12-02T11:55:58","guid":{"rendered":"https:\/\/swaritadvisors.com\/learning\/?p=17213"},"modified":"2020-12-02T17:26:02","modified_gmt":"2020-12-02T11:56:02","slug":"gstn-decides-to-unblock-the-facility-of-e-way-bill-generation","status":"publish","type":"post","link":"https:\/\/swaritadvisors.com\/learning\/gstn-decides-to-unblock-the-facility-of-e-way-bill-generation\/","title":{"rendered":"GSTN Decides To Unblock The Facility of E-Way Bill Generation"},"content":{"rendered":"\n<p class=\"has-drop-cap\">Recently, GSTN (Goods and Service Tax Network) has released an advisory on the \u201cOnline Filing of Application by the Taxpayer for Unblocking the Facility of E-Way Bill Generation facility\u201d, dated 28.11.2020. Further, the term application means Form GST EWB 05.<\/p>\n\n\n\n<p>Moreover, this facility is available\nwith only those whose EWB or E-way Bill generation facility is blocked on the\nE-way Bill Portal.<\/p>\n\n\n\n<p>Till now, taxpayers were applying with the tax officials through the manual filing of the application for unblocking their E-Way Bill Generation facility. After that, the tax officials used to issue orders on the GST portal regarding the application filed in the Form GST EWB 06. However, from now onwards, this facility stands discontinued.<\/p>\n\n\n\n<p>In this blog, we will discuss the\nconcept of E-way Bill and the Procedure to file an unblocking application for\nthe same, together with the process to view additional orders and notices\nissued. <\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_65 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a3a77339ae7f\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a3a77339ae7f\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/swaritadvisors.com\/learning\/gstn-decides-to-unblock-the-facility-of-e-way-bill-generation\/#Concept_of_E-way_Bill\" title=\"Concept of E-way Bill\">Concept of E-way Bill<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/swaritadvisors.com\/learning\/gstn-decides-to-unblock-the-facility-of-e-way-bill-generation\/#Reasons_for_Blocking_the_Facility_for_E-way_Bill_Generation\" title=\"Reasons for Blocking the Facility for E-way Bill Generation \">Reasons for Blocking the Facility for E-way Bill Generation <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/swaritadvisors.com\/learning\/gstn-decides-to-unblock-the-facility-of-e-way-bill-generation\/#Regulatory_Framework_for_Blocking_of_E-way_Bill_Generation_Facility\" title=\"Regulatory Framework for Blocking of E-way Bill Generation Facility\">Regulatory Framework for Blocking of E-way Bill Generation Facility<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/swaritadvisors.com\/learning\/gstn-decides-to-unblock-the-facility-of-e-way-bill-generation\/#Different_Ways_to_Unblock_the_Facility_of_EWB_Generation\" title=\"Different Ways to Unblock the Facility of EWB Generation\">Different Ways to Unblock the Facility of EWB Generation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/swaritadvisors.com\/learning\/gstn-decides-to-unblock-the-facility-of-e-way-bill-generation\/#Process_to_File_Application_for_Unblocking_EWB_Generation_Facility\" title=\"Process\nto File Application for Unblocking EWB Generation Facility\">Process\nto File Application for Unblocking EWB Generation Facility<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/swaritadvisors.com\/learning\/gstn-decides-to-unblock-the-facility-of-e-way-bill-generation\/#Visit_the_Official_GST_Portal\" title=\"Visit the Official GST Portal \">Visit the Official GST Portal <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/swaritadvisors.com\/learning\/gstn-decides-to-unblock-the-facility-of-e-way-bill-generation\/#Log_in_to_GST_Account\" title=\"Log in to GST Account\">Log in to GST Account<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/swaritadvisors.com\/learning\/gstn-decides-to-unblock-the-facility-of-e-way-bill-generation\/#Click_on_Services\" title=\"Click on Services\">Click on Services<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/swaritadvisors.com\/learning\/gstn-decides-to-unblock-the-facility-of-e-way-bill-generation\/#Choose_Application_for_Unblocking_EWB_Facility\" title=\"Choose Application for Unblocking EWB Facility\">Choose Application for Unblocking EWB Facility<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/swaritadvisors.com\/learning\/gstn-decides-to-unblock-the-facility-of-e-way-bill-generation\/#Fill_in_the_Application_for_Unblocking\" title=\"Fill in the Application for Unblocking \">Fill in the Application for Unblocking <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/swaritadvisors.com\/learning\/gstn-decides-to-unblock-the-facility-of-e-way-bill-generation\/#Attach_Required_Documents\" title=\"Attach Required Documents\">Attach Required Documents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/swaritadvisors.com\/learning\/gstn-decides-to-unblock-the-facility-of-e-way-bill-generation\/#Tick_Verification_Box\" title=\"Tick Verification Box\">Tick Verification Box<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/swaritadvisors.com\/learning\/gstn-decides-to-unblock-the-facility-of-e-way-bill-generation\/#Click_Proceed_Button\" title=\"Click Proceed Button\">Click Proceed Button<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/swaritadvisors.com\/learning\/gstn-decides-to-unblock-the-facility-of-e-way-bill-generation\/#Submit_Application_Form_Page\" title=\"Submit Application Form Page\">Submit Application Form Page<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/swaritadvisors.com\/learning\/gstn-decides-to-unblock-the-facility-of-e-way-bill-generation\/#Submit_with_DSC\" title=\"Submit with DSC\">Submit with DSC<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/swaritadvisors.com\/learning\/gstn-decides-to-unblock-the-facility-of-e-way-bill-generation\/#Submit_with_EVC\" title=\"Submit with EVC\">Submit with EVC<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/swaritadvisors.com\/learning\/gstn-decides-to-unblock-the-facility-of-e-way-bill-generation\/#Display_of_Acknowledgement_Page\" title=\"Display of Acknowledgement Page\">Display of Acknowledgement Page<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/swaritadvisors.com\/learning\/gstn-decides-to-unblock-the-facility-of-e-way-bill-generation\/#What_will_happen_after_the_Filing_of_Application_Form\" title=\"What will happen after the Filing of Application Form?\">What will happen after the Filing of Application Form?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/swaritadvisors.com\/learning\/gstn-decides-to-unblock-the-facility-of-e-way-bill-generation\/#Process_to_View_Application_and_Additional_Notices\" title=\"Process to View Application and Additional Notices\">Process to View Application and Additional Notices<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/swaritadvisors.com\/learning\/gstn-decides-to-unblock-the-facility-of-e-way-bill-generation\/#Visit_the_Official_GST_Portal-2\" title=\"Visit the Official GST Portal \">Visit the Official GST Portal <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/swaritadvisors.com\/learning\/gstn-decides-to-unblock-the-facility-of-e-way-bill-generation\/#Log_in_to_GST_Account-2\" title=\"Log in to GST Account\">Log in to GST Account<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/swaritadvisors.com\/learning\/gstn-decides-to-unblock-the-facility-of-e-way-bill-generation\/#Click_on_Services-2\" title=\"Click on Services\">Click on Services<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/swaritadvisors.com\/learning\/gstn-decides-to-unblock-the-facility-of-e-way-bill-generation\/#Press_View_Button\" title=\"Press View Button\">Press View Button<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/swaritadvisors.com\/learning\/gstn-decides-to-unblock-the-facility-of-e-way-bill-generation\/#Case_Details_Page\" title=\"Case Details Page\">Case Details Page<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/swaritadvisors.com\/learning\/gstn-decides-to-unblock-the-facility-of-e-way-bill-generation\/#What_will_happen_if_the_Jurisdictional_Tax_Officer_rejects_the_Application_Filed\" title=\"What will happen if the Jurisdictional Tax Officer rejects the Application Filed?\">What will happen if the Jurisdictional Tax Officer rejects the Application Filed?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/swaritadvisors.com\/learning\/gstn-decides-to-unblock-the-facility-of-e-way-bill-generation\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Concept_of_E-way_Bill\"><\/span>Concept of E-way Bill<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The\nterm \u201cE-way Bill\u201d denotes a unique bill number that is used for a particular\nconsignment that includes the movement of goods from one place to another.\nFurther, it is used for both inter-state and state movement of goods worth Rs\n50000 and more.<\/p>\n\n\n\n<p>The\ndetails covered under an E-way Bill are as follows:<\/p>\n\n\n\n<ol><li>Details of the goods transported;<\/li><li>Consignor Details;<\/li><li>Recipient Details; <\/li><li>Transporter Details;<\/li><\/ol>\n\n\n\n<p>Moreover,\nthe concept of E-way Bill was introduced nationwide on 01.04.2018.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Reasons_for_Blocking_the_Facility_for_E-way_Bill_Generation\"><\/span>Reasons for Blocking the Facility for E-way Bill Generation <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Earlier, the Facility for E-way Bill Generation was blocked by GSTN for the reasons as follows:<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/Reasons-for-Blocking-the-Facility-for-E-way-Bill-Generation.png\" alt=\"Reasons for Blocking E-way Bill Generation\" class=\"wp-image-17237\" width=\"426\" height=\"426\" srcset=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/Reasons-for-Blocking-the-Facility-for-E-way-Bill-Generation.png 1000w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/Reasons-for-Blocking-the-Facility-for-E-way-Bill-Generation-150x150.png 150w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/Reasons-for-Blocking-the-Facility-for-E-way-Bill-Generation-300x300.png 300w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/Reasons-for-Blocking-the-Facility-for-E-way-Bill-Generation-768x768.png 768w\" sizes=\"(max-width: 426px) 100vw, 426px\" \/><\/figure><\/div>\n\n\n\n<ol><li>To Curb Circumvention of Taxes;<\/li><li>To Monitor the Rate of <strong><a href=\"https:\/\/swaritadvisors.com\/gst-return-filing\" class=\"text-primary\">GST Return Filing<\/a><\/strong>;<\/li><li>To Fix the Count of Tax Defaulters;<\/li><li>To Reduce Tax Evasion;<\/li><li>To Enhance Tax Revenue Collection;<\/li><li>To Establish Transparency between Government and Businesses;<\/li><li>To Mandate GST Compliance;<\/li><li>To Eradicate the Chances of Malpractice;<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Regulatory_Framework_for_Blocking_of_E-way_Bill_Generation_Facility\"><\/span>Regulatory Framework for Blocking of E-way Bill Generation Facility<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The facility of generating E-way Bill\nwas blocked as per Rule 138E (a) and (b) of the CGST Rules 2017. Further, the\nsame used to get blocked in the case, where a taxpayer fails to file either of\nthe following for 2 or more consecutive tax periods:<\/p>\n\n\n\n<ol><li>his\/her returns in Form GSTR 3B; or<\/li><li>Statement in Form CMP 08;<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Different_Ways_to_Unblock_the_Facility_of_EWB_Generation\"><\/span>Different Ways to Unblock the Facility of EWB Generation<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The different ways to unblock the facility of E-way Bill Generation are as follows:<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/Different-Ways-to-Unblock-EWB-Generation-Facility.png\" alt=\"Ways to Unblock EWB Generation\" class=\"wp-image-17236\" width=\"425\" height=\"425\" srcset=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/Different-Ways-to-Unblock-EWB-Generation-Facility.png 1000w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/Different-Ways-to-Unblock-EWB-Generation-Facility-150x150.png 150w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/Different-Ways-to-Unblock-EWB-Generation-Facility-300x300.png 300w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/Different-Ways-to-Unblock-EWB-Generation-Facility-768x768.png 768w\" sizes=\"(max-width: 425px) 100vw, 425px\" \/><\/figure><\/div>\n\n\n\n<ol><li>Filing\nof the Pending Form GSTR 3B;<\/li><li>Reach\nout to GST Help Desk;<\/li><li>Manual\nrepresentation to the Jurisdictional Tax Officer;<\/li><li>Filing\nof Online Application for Unblocking EWB Generation Facility (Based on the\nAdvisory released on 28.11.2020);<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Process_to_File_Application_for_Unblocking_EWB_Generation_Facility\"><\/span><strong>Process\nto File Application for Unblocking EWB Generation Facility<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The steps involved in the process to file Application for Unblocking EWB Generation Facility are as follows:<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/Process-to-File-Application-for-Unblocking-EWB-Generation-Facility-heading.png\" alt=\"EWB Generation Process\" class=\"wp-image-17238\" width=\"574\" height=\"478\" srcset=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/Process-to-File-Application-for-Unblocking-EWB-Generation-Facility-heading.png 1000w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/Process-to-File-Application-for-Unblocking-EWB-Generation-Facility-heading-300x250.png 300w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/Process-to-File-Application-for-Unblocking-EWB-Generation-Facility-heading-768x641.png 768w\" sizes=\"(max-width: 574px) 100vw, 574px\" \/><\/figure><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Visit_the_Official_GST_Portal\"><\/span>Visit the Official GST Portal <span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>In the first step, the applicant needs to visit the <strong>official GST portal<sup><a href=\"https:\/\/www.gst.gov.in\/\" class=\"text-primary\"><strong><em>[1]<\/em><\/strong><\/a><\/sup>\n<\/strong>.<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" loading=\"lazy\" width=\"628\" height=\"306\" src=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/1e.png\" alt=\"official GST portal\" class=\"wp-image-17216\" srcset=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/1e.png 628w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/1e-300x146.png 300w\" sizes=\"(max-width: 628px) 100vw, 628px\" \/><\/figure><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Log_in_to_GST_Account\"><\/span>Log in to GST Account<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Now, the taxpayer requires to click on the option \u201cLogin\u201d, located at the top right of the webpage. After that, he\/she requires to enter the provided Login Credentials. The term Login Credentials include Username and Password.<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" loading=\"lazy\" width=\"628\" height=\"306\" src=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/2e.jpg\" alt=\"GST Account Login\" class=\"wp-image-17217\" srcset=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/2e.jpg 628w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/2e-300x146.jpg 300w\" sizes=\"(max-width: 628px) 100vw, 628px\" \/><\/figure><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Click_on_Services\"><\/span>Click on Services<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Now, the applicant requires to click the\noption \u201cServices\u201d &gt; \u201cUser Services\u201d &gt; \u201cMy Application\u201d.<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" loading=\"lazy\" width=\"628\" height=\"302\" src=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/3e.jpg\" alt=\"Click on Services\" class=\"wp-image-17218\" srcset=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/3e.jpg 628w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/3e-300x144.jpg 300w\" sizes=\"(max-width: 628px) 100vw, 628px\" \/><\/figure><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Choose_Application_for_Unblocking_EWB_Facility\"><\/span>Choose Application for Unblocking EWB Facility<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>After selecting \u201cMy Application\u201d, the applicant will be re-directed to a new page, wherein he\/she needs to choose the option \u201cApplication for Unblocking of E-way Bill\u201d from the drop-down menu. After that. Click on the option \u201cNew Application\u201d.<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" loading=\"lazy\" width=\"626\" height=\"292\" src=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/14e.jpg\" alt=\"Unblocking EWB Facility\" class=\"wp-image-17221\" srcset=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/14e.jpg 626w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/14e-300x140.jpg 300w\" sizes=\"(max-width: 626px) 100vw, 626px\" \/><\/figure><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Fill_in_the_Application_for_Unblocking\"><\/span>Fill in the Application for Unblocking <span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Now, the applicant will be redirected\ntowards the application form for unblocking of EWB Generation Facility.\nFurther, Form GST EWB 05 acts as the application form for unblocking of E-way\nBill Generation Facility.<\/p>\n\n\n\n<p>Over here, the applicant or the taxpayer\nneeds to furnish the details as follows:<\/p>\n\n\n\n<ol><li>GSTIN\/ UIN;<\/li><li>Trade Name;<\/li><li>Legal Name;<\/li><li>Address;<\/li><li>Reason for Blocking the E-way Bill Generation Facility;<\/li><li>Return Type;<\/li><li>Default Period From;<\/li><li>Default Period To;<\/li><li>The facility of EWB Generation blocked (date);<\/li><li>Reason of Unblocking by Taxpayer;<\/li><\/ol>\n\n\n\n<p>Further, he\/she requires to choose the reason for unblocking the EWB Facility from the options available in the drop-down menu.<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" loading=\"lazy\" width=\"628\" height=\"312\" src=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/4e-1.jpg\" alt=\"Application for Unblockin\" class=\"wp-image-17222\" srcset=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/4e-1.jpg 628w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/4e-1-300x149.jpg 300w\" sizes=\"(max-width: 628px) 100vw, 628px\" \/><\/figure><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Attach_Required_Documents\"><\/span>Attach Required Documents<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Moving further, the applicant needs to\nattach the documents required in the application form. However, the documents\nuploaded must only be in JPEG or PDF form, and should not be more than 1 MB in\nsize. Also, it shall be relevant to state that an applicant cannot upload more\nthan 4 supporting documents.<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" loading=\"lazy\" width=\"615\" height=\"227\" src=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/5e-1.jpg\" alt=\"Required Documents\" class=\"wp-image-17223\" srcset=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/5e-1.jpg 615w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/5e-1-300x111.jpg 300w\" sizes=\"(max-width: 615px) 100vw, 615px\" \/><\/figure><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tick_Verification_Box\"><\/span>Tick Verification Box<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Now, tick the verification box and\nchoose the Name of the Authorised Signatory and Place from the drop-down menu.<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" loading=\"lazy\" width=\"628\" height=\"220\" src=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/6e.jpg\" alt=\"Tick Verification Box\" class=\"wp-image-17224\" srcset=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/6e.jpg 628w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/6e-300x105.jpg 300w\" sizes=\"(max-width: 628px) 100vw, 628px\" \/><\/figure><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Click_Proceed_Button\"><\/span>Click Proceed Button<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Lastly, the applicant will require to\nclick on the option \u201cProceed\u201d to get redirected to submit the application form\npage.<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" loading=\"lazy\" width=\"613\" height=\"259\" src=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/7e.jpg\" alt=\"Proceed Button\" class=\"wp-image-17225\" srcset=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/7e.jpg 613w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/7e-300x127.jpg 300w\" sizes=\"(max-width: 613px) 100vw, 613px\" \/><\/figure><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Submit_Application_Form_Page\"><\/span>Submit Application Form Page<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>After clicking on Proceed, the applicant\nwill be directed to submit the application form page, wherein he\/she requires\nto choose the mode of filing the application form.<\/p>\n\n\n\n<p>Further, the 2 modes of filing the\napplication form are as follows:<\/p>\n\n\n\n<ol><li>Submit with DSC<\/li><li>Submit with EVC<\/li><\/ol>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" loading=\"lazy\" width=\"628\" height=\"289\" src=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/8e.jpg\" alt=\"Submit Application Page\" class=\"wp-image-17226\" srcset=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/8e.jpg 628w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/8e-300x138.jpg 300w\" sizes=\"(max-width: 628px) 100vw, 628px\" \/><\/figure><\/div>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Submit_with_DSC\"><\/span>Submit with DSC<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>If the applicant chooses the option to submit with DSC (<strong><a href=\"https:\/\/swaritadvisors.com\/learning\/how-to-obtain-digital-signature-certificate-in-india\/\" class=\"text-primary\">Digital Signature Certificate<\/a><\/strong>), he\/she needs to upload the certificate of DSC. After that, click on the \u201cSign\u201d button.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Submit_with_EVC\"><\/span>Submit with EVC<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>However, if the\napplicant chooses the option to submit with EVC (Electronic Verification Code),\nthen an OTP (One Time Password) will be sent on the registered email address\nand mobile number of the person registered as Authorised Signatory with the GST\nportal. After that, click on the option \u201cValidate OTP\u201d button.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Display_of_Acknowledgement_Page\"><\/span>Display of Acknowledgement Page<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Now, the applicant will be redirected towards the Acknowledgement Page with the generated ARN (Application Reference Number). Further, he\/she will receive the same on the registered email address and mobile number as well. <\/p>\n\n\n\n<p>Further, to\ndownload the application filed, the applicant needs to click the \u201cDownload\u201d\nbutton. Also, once the application form is successfully filled, the status of\nthe same will be changed to \u201cPending with Tax Officer\u201d.<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" loading=\"lazy\" width=\"628\" height=\"262\" src=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/9e.jpg\" alt=\"Acknowledgement Page\" class=\"wp-image-17227\" srcset=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/9e.jpg 628w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/9e-300x125.jpg 300w\" sizes=\"(max-width: 628px) 100vw, 628px\" \/><\/figure><\/div>\n\n\n\n<p><b>Also, Read:<\/b> <mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/swaritadvisors.com\/learning\/cgst-sgst-igst-difference\/\">CGST, SGST, and IGST: Understanding the difference<\/a><\/mark><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_will_happen_after_the_Filing_of_Application_Form\"><\/span>What will happen after the Filing of Application Form?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Once the application for unblocking the\nfacility of E-way Bill is successfully filed online, the same will be forwarded\nto the Jurisdictional Tax Official. Further, such an official will issue the\nnotice for a personal hearing to the said taxpayer.<\/p>\n\n\n\n<p>After that, the said taxpayer needs to file his\/her reply to the notice, together with the supporting annexures.<\/p>\n\n\n\n<p>Once, the process of verification is\ncomplete and the tax officer designated is satisfied with the form and\ndocuments submitted, then he\/ she will issue an order in Form EWB 06 for\napproving the application for unblocking the EWB facility. &nbsp;However, the facility for EWB generation will\nonly be restored for the period mentioned in the order.<\/p>\n\n\n\n<p>Also, the notice or the order passed\nwill be intimated to the taxpayer or applicant by way of SMS and mail on the\nregistered mobile number and email address.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Process_to_View_Application_and_Additional_Notices\"><\/span>Process to View Application and Additional Notices<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The steps involved in the process to\nview the application and additional notices are as follows:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Visit_the_Official_GST_Portal-2\"><\/span>Visit the Official GST Portal <span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>In the first step, the applicant needs to visit the official GST portal<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" loading=\"lazy\" width=\"628\" height=\"306\" src=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/10e.jpg\" alt=\"GST portal\" class=\"wp-image-17228\" srcset=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/10e.jpg 628w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/10e-300x146.jpg 300w\" sizes=\"(max-width: 628px) 100vw, 628px\" \/><\/figure><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Log_in_to_GST_Account-2\"><\/span>Log in to GST Account<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Now, the taxpayer requires to click on the option \u201cLogin\u201d, located at the top right of the webpage. After that, he\/she requires to enter the provided Login Credentials. The term Login Credentials include Username and Password. <\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" loading=\"lazy\" width=\"628\" height=\"306\" src=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/11e.jpg\" alt=\"Again login\" class=\"wp-image-17229\" srcset=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/11e.jpg 628w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/11e-300x146.jpg 300w\" sizes=\"(max-width: 628px) 100vw, 628px\" \/><\/figure><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Click_on_Services-2\"><\/span>Click on Services<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Now, the applicant requires to click the option \u201cServices\u201d &#8211; \u201cUser Services\u201d \u201cView Additional Notices\/Orders\u201d.<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" loading=\"lazy\" width=\"677\" height=\"199\" src=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/12e.jpg\" alt=\"click \" class=\"wp-image-17230\" srcset=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/12e.jpg 677w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/12e-300x88.jpg 300w\" sizes=\"(max-width: 677px) 100vw, 677px\" \/><\/figure><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Press_View_Button\"><\/span>Press View Button<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Now, the applicant will be redirected towards the webpage of additional notices and order. Over there, he\/she requires to click on the option \u201cview\u201d, from where he\/she will be taken to the case details webpage.<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" loading=\"lazy\" width=\"628\" height=\"212\" src=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/13e.jpg\" alt=\"View Button\" class=\"wp-image-17231\" srcset=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/13e.jpg 628w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/13e-300x101.jpg 300w\" sizes=\"(max-width: 628px) 100vw, 628px\" \/><\/figure><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Case_Details_Page\"><\/span>Case Details Page<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>On reaching the case details webpage, the applicant needs to\nselect the option \u201cApplications\u201d if the same is not selected by default. After\nthat, he\/ she will get the option to view the PDF of the application filed. <\/p>\n\n\n\n<p>Further, for downloading the application, the applicant needs\nto choose the option \u201cDownload Application\u201d.<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" loading=\"lazy\" width=\"596\" height=\"285\" src=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/12e-1.jpg\" alt=\"Details Page Case\" class=\"wp-image-17232\" srcset=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/12e-1.jpg 596w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/12\/12e-1-300x143.jpg 300w\" sizes=\"(max-width: 596px) 100vw, 596px\" \/><\/figure><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_will_happen_if_the_Jurisdictional_Tax_Officer_rejects_the_Application_Filed\"><\/span>What will happen if the Jurisdictional Tax Officer rejects the Application Filed?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>If in case the Jurisdictional Tax Officer rejects the application filed by the taxpayer by way of an order in Form EWB 06, then, in that case, the E-way bill will remain blocked, and the said taxpayer will require to file his\/her pending return in either of the formats within 2 tax periods for the restoration of EWB generation facility:<\/p>\n\n\n\n<ol><li>Form\nGSTR 3B;<\/li><li>Statement\nin Form CMP 08;<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>In a nutshell, E-way Bill denotes a unique bill number that is used for\na particular consignment that includes the movement of goods from one place to\nanother.<\/p>\n\n\n\n<p>Further,\nthe facility to file an\nonline application in Form GSTR EWB 05 is available with\nonly those whose EWB or E-way Bill generation facility is blocked on the E-way\nBill Portal. <\/p>\n\n\n\n<p>However, the facility for EWB generation will only be restored for the period mentioned in the order. Moreover, for any other details and dilemma regarding the advisory releases and the process of <strong><a class=\"text-primary\" href=\"https:\/\/swaritadvisors.com\/gst-registration\">get GST Registration<\/a><\/strong> and GST Return Filing, reach out to Swarit Advisors.<\/p>\n\n\n\n<p><b>Also, Read:<\/b> <mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/swaritadvisors.com\/learning\/updates-regarding-the-new-functionalities-on-gst-portal\/\">Updates Regarding The New Functionalities on GST Portal<\/a><\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Recently, GSTN (Goods and Service Tax Network) has released an advisory on the \u201cOnline Filing of Application by the Taxpayer for Unblocking the Facility of E-Way Bill Generation facility\u201d, dated 28.11.2020. Further, the term application means Form GST EWB 05. Moreover, this facility is available with only those whose EWB or E-way Bill generation facility [&hellip;]<\/p>\n","protected":false},"author":17,"featured_media":17235,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[3,1],"tags":[1005],"_links":{"self":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts\/17213"}],"collection":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/users\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/comments?post=17213"}],"version-history":[{"count":15,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts\/17213\/revisions"}],"predecessor-version":[{"id":17250,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts\/17213\/revisions\/17250"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/media\/17235"}],"wp:attachment":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/media?parent=17213"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/categories?post=17213"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/tags?post=17213"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}