E-WAY BILL WILL BE START BLOCKING W.E.F. 30TH NOVEMBER 2019 AS PER RULE 138E IF A PERSON NOT FILLED GST RETURNS OF TWO CONSECUTIVE TAX PERIODS.
IN CASE E-WAY BILL IS BLOCKED FOLLOWING IS WAY TO UNBLOCK E-WAY BILL, AS PER NOTIFICATION NO.33/2019 OF CENTRAL TAX ISSUED ON 18TH JULY 2019, FORM GST EWB-05 ( Application for unblocking of the facility for generation of E-Way Bill ) TO BE SUBMIT WITH REASON TO UNBLOCK E-WAY BILL.
IF COMMISSIONER FINDS IT SUITABLE HE WILL ISSUE Order for permitting / rejecting application for unblocking of the facility for generation of E-Way Bill IN FORM GST EWB-06.
SO THIS IS PROCESS ON E WAY BILL UNBLOCKING