The e-Way Bill (EWB) generation facility for taxpayers who fail to file their GSTR-3B or CMP-08 for two or more consecutive tax periods will be blocked. To unblock this facility, taxpayers have to apply to the jurisdictional Tax Officer in Form GST EWB-05. In this article, we will elaborate on the process of filing Form GST EWB-05.
From 28 November 2020, taxpayers can file an application online for unblocking of their EWB generation facility in Form EWB-05.
Note: GST EWB-06 (manual application for unblocking of EWB generation facility) is discontinued.
Step 1: Log in to the GST portal.
Step 2: Under ‘Services, select ‘User Services; and then ‘My Applications.
Step 3: Select ‘Application for unblocking of E-way bill’ in the Application Type field and then click on ‘New Application.
Step 4: Select the appropriate ‘Reason for Unblocking by Taxpayer’, ‘Expected date for filing of returns of the default periods’ using the calendar, and upload the document(s) related to this application.
Taxpayers can select one of the following reasons for unblocking:
- Only PDF or JPEG format files can be uploaded.
- The file size cannot exceed 1 MB.
- The taxpayer can attach a maximum of 4 supporting documents.
Step 5: Select the ‘Verification’ check-box and add the name of the Authorized Signatory from the drop-down list. Add the place of filing and click on ‘Proceed’.
Step 6: On the ‘Submit Application’ page select ‘SUBMIT WITH DSC’ or ‘SUBMIT WITH EVC’ as suitable.
Step 7: Validate details.
If the DSC option is selected:
- Select the certificate and
- Click on the ‘SIGN’ button.
If the EVC option is selected:
- Enter the OTP sent to the email address and mobile number of the Authorized Signatory registered on the GST Portal and
- Click on the ‘VALIDATE OTP’ button.
Once the verification process has been completed, an Acknowledgement page is displayed with the allotted ARN. The taxpayer will also receive an email and SMS on the registered email ID and mobile number. To download the filed application, taxpayers can click the ‘DOWNLOAD’ button.
Note: Once the application is successfully filed, the status of the application gets updated to ‘Pending with Tax Officer’.
View format of Form GST EWB-05 here.
Image Source: https://tutorial.gst.gov.in/userguide/returns/index.htm#t=Manual_ewaybill.htm
To know the status of this application and the procedure to reply to notices (related to this application), click here.