A taxpayer’s e-way bill (EWB) generation facility could get blocked if he fails to file his returns in Form GSTR-3B or Statement in Form CMP-08, for two or more consecutive tax periods. Hence, the taxpayer will need to file an application in Form GST EWB-05 to the jurisdictional tax officer for the unblocking of this facility. Here is a step-by-step guide on how to file an application in Form GST EWB-05.
1. File an application for unblocking of e-way bill generation facility
Step 1: Visit the GST portal and log in with valid credentials.
Step 2: On the dashboard, go to Services > User Services > My Applications.
Step 3: The ‘My Applications’ page gets displayed. Select ‘Application for unblocking e-way bill’ from the drop-down menu in the ‘Application Type’ field. Click on the ‘New Application’ button.
The ‘Application for unblocking of e-way bill’ page will be displayed.
Step 4: Select the ‘Expected date for filing of returns of the default periods’ using the calendar.
Step 5: Select the ‘Reason of Unblocking by Taxpayer’ from the drop-down menu.
Note: If the option ‘Other reasons’ is selected as the reason for unblocking, then specify the reason in the box that is provided next to it.
Step 6: Click on the ‘Choose File’ button to upload the documents necessary for the application.
- Only files in PDF or JPEG formats are allowed for upload.
- Maximum file sizes allowed for upload is 1MB.
- A maximum of four supporting documents can be attached.
Step 7: Select the verification check-box at the bottom of the page and the name of the authorised signatory from the drop-down menu. Enter the name of the place from which you are filing the application. Click on the ‘Proceed’ button.
Step 8: A pop-up message will appear on the screen. Click on ‘Proceed’ to continue submitting the application.
Step 9: On the ‘Submit Application’ page, click on ‘Submit with DSC’ or ‘Submit with EVC’, whichever is applicable.
(a) If you choose to submit with a digital signature, click on the ‘Proceed’ button, and select the certificate. Then click on the ‘Sign’ button.
(b) If you choose to submit with EVC, enter the OTP sent to the registered email address and mobile number of the authorised signatory. Then click on the ‘Validate OTP’ button.
The acknowledgement page will be displayed with the ARN that has been generated. An SMS and email will be sent to the registered mobile number and email ID respectively, intimating the ARN and the successful filing of the application form.
Note: Once the application has been filed, the status of the application gets updated to "Pending with Tax Officer".
Step 10: To download the application that has been filed, click on the ‘Download’ button.
The filed application will be displayed in a PDF format.
2. View your filed application
To view the details of the filed application, perform the steps listed below:
Step 1: Navigate to ‘Services > User Services > View Additional notices/Orders’ on the dashboard.
Step 2: Click on ‘View’ next to the relevant notice/order that you wish to view.
Step 3: On the ‘Case details’ page of the particular application, select the ‘Applications’ tab. This will provide you with an option to view the filed application in a PDF format. Click on the ‘Download Application’ button to download and view the application in PDF mode.
3. View the notice related to application in Form GST EWB-05, and file your reply
To view the notices issued to you by tax officials, that are related to your filed applications, and to file your reply to these notices, you can perform the steps given below:
Step 1: On the ‘Case Details’ page of the particular application, select the ‘notices’ tab. This will display all the notices issued to you by the tax official. Click on the hyperlink under the ‘notice Type’ option, to download the personal hearing notice in a PDF format.
Step 2: The personal hearing notice will be displayed in a PDF format.
Note: The ‘Download Attachment’ column will display the link to view or download the supporting documents that are attached by the tax official, if any, while issuing the said notice.
Step 3: To reply to the notice that has been issued, click on the ‘Reply’ hyperlink under the ‘Action’ column.
Step 4: The notice reference number, notice issued date, notice type and reply date fields will be auto-populated. Perform the steps given below to reply to the notice:
- Enter the details of your reply to the issued notice in the ‘Reply’ field.
- Click on ‘Choose File’ to upload the relevant documents that are related to your reply.
- Select the verification check box and the name of the authorised signatory from the drop-down menu. Click on ‘Proceed’.
Note the following while uploading the relevant documents:
- Only files in PDF or JPEG format will be allowed.
- A maximum file size of 1 MB will be allowed for upload.
- A maximum of four supporting documents can be attached.
Step 5: Click on the ‘Proceed’ button to proceed with submitting the response.
Step 6: The ‘Submit Application’ page will be displayed. Click on ‘File with DSC’ or ‘File with EVC’, as applicable.
(a) If you choose to submit with a digital signature, click on the ‘Proceed’ button, and select the certificate. Then, click on the ‘Sign’ button.
(b) If you choose to submit with EVC, enter the OTP sent to the registered email address and mobile number of the authorised signatory. Then, click on the ‘Validate OTP’ button.
A confirmation message will appear on the screen, stating that the reply has been filed successfully. Click on ‘OK’.
The ‘Replies’ tab will, thereafter, be updated with the record of the filed reply in the ‘Reply’ column. The status will display ‘Reply to Personal Hearing Filed’. You can click on the documents in the table to download them.
4. View the issued orders related to application in Form GST EWB-05
To download an order that has been issued by the tax official regarding either acceptance or rejection of the ‘Unblocking of e-Way Bill Generation Facility’ application, you can perform the steps listed below:
Step 1: On the ‘Case Details’ page, click on the ‘Orders’ tab. This will give you the option to view the issued order in PDF mode. Click on the order in the ‘Order Type’ section of the table to download the same in PDF format.
The PDF will be displayed, as shown below.
Note: Unblocking of the e-way bill generation facility is valid only up to the period mentioned by the tax official in the order. Post expiry of the validity period, e-way bill generation will continue to be unblocked if the taxpayer is not on the defaulter list. If the taxpayer is still in the defaulter list post the expiry of the validity period, he will be automatically blocked in the e-way bill system. Reasons for this could be if the taxpayer fails to file his Form GSTR-3B return or statement in FORM CMP-08 for the past two or more consecutive tax periods, after the expiry of the validity period.