26 Jun 2019Posted By: Mudit Handa

No E-Way Bill without GST return filing

At 35th GST Council Meeting that took place on 21st June 2019, many noteworthy decisions were taken. Very importantly, the New GST return filing model has been approved by the GST Council. 

Another significant decision taken by the GST Council is the launching of New GST return filing model on trial basis from 1st July 2019. This is indeed given a sigh of relief to all the taxpayers having GST registration.

  • The GST department had recently made certain amendments in the E-way Bill generation system that were implemented by all suppliers or vendors having GST registration.
  • Most of them were related to the duplication of E-way Bills and treatment of goods in case of export-import.

With a view to enforcing compliance among businesses in relation with regular GST return filing, the finance ministry has now restricted e-way bill generation for transporting consignment in case the supplier has not filed GST returns for 2 consecutive months.


1. Why E-way bill is not allowed without GST return Filing?

A new rule 138E was inserted by the Govt vide its notification no 74/2018 dated 13.12.2018, which has salient features as follows:-

  • If the GST returns for the last 2 months have not been furnished by the regular dealer or
  • If the GST returns for the last 2 quarters have not been furnished by the composition dealer

He won't be able to generate E-Way Bill without GST return filing.

Read the 

In such cases, only GST Commissioner would be able to allow such generation in select cases that too with an order.


2. Why did Government restrict E-way Bill without GST return filing?

Each and every registered taxpayer who generates e-way bill is requested to file all their pending returns till April 2019 by 20th June 19, in order to avoid any last minute hassles.

Hence, a strict was needed to check this non-compliance. Therefore, the government has now barred e-way bill generation if the supplier has not filed GST returns for 2 consecutive months.


3. What shall be done in such a case?

In the case of E-way Bill generation is restricted on account of failure to fulfill GST return filing, the only corrective measure that needs to be taken is to file all your returns up to April 2019 by 20th June 2019.

Here are important things to be considered:

  • In case GST returns are not filed, then the Eway bill can't be generated.
  • In case of failure to file GST returns, the other party (receiver or transporter of goods) will also be restricted to generate E-Way Bill on your behalf.

The Taxpayers can instantly raise E-way Bill on the interactive and fast InstaBill Software.


If you need any assistance on GST registration, or GST return filing procedure please feel free to contact our business advisor at 8881-069-069.

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