A taxpayer will not be able to generate an e-way bill if he fails to file his GSTR 3B returns for a consecutive period of two months or more.
Restrictions on the e-way bill from 15th Oct 2020, As per the recommendation made in the last GST council meeting, the provision of section 138(E)(b) is made applicable for large taxpayers. Accordingly, if a taxpayer having aggregate annual turnover (AAT) of Rs 5 crore or above fails to file GSTR-3B returns for two consecutive tax periods, will not be able to generate an e-waybill for dispatching the goods from all the registrations under his PAN. His business activity will come to halt. Even the consignee or transporter will not be able to generate e-waybill for such defaulters. It will be applicable from 15th October 2020. However, these restrictions are not applicable to the business having turnover up to Rs 5 crore.
Source: Blocking of E-Way Bill (EWB) generation facility for taxpayers with AATO over Rs 5 Cr., after 15th October 2020
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