The ability for a taxpayer to generate e-way bills (EWB) may be suspended if they do not submit their GSTR-3B returns or CMP-08 statements for two or more consecutive tax periods. To reinstate this facility, taxpayers must submit an application using Form GST EWB-05 to their relevant tax authority. This guide provides a detailed procedure for filing the Form GST EWB-05 application.

Filing an Application to Unblock E-Way Bill Generation

To initiate the unblocking process for your e-way bill generation facility, follow these steps:

1. Access the official GST portal and log in using your valid credentials.

2. From the dashboard, navigate to Services > User Services > My Applications.

3. On the 'My Applications' page, choose 'Application for unblocking e-way bill' from the 'Application Type' drop-down menu. Then, click the 'New Application' button. The 'Application for unblocking of e-way bill' page will load.

4. Specify the 'Expected date for filing of returns of the default periods' by selecting a date from the calendar.

5. Select the 'Reason of Unblocking by Taxpayer' from the provided drop-down menu.

   Note: If 'Other reasons' is chosen, you must elaborate on the reason in the text box next to it.

6. Click the 'Choose File' button to upload any necessary supporting documents for your application. Please note the following:

   • Only PDF or JPEG file formats are permitted.
   • The maximum allowed file size is 1MB.
   • You can attach up to four supporting documents.

7. At the bottom of the page, check the verification box and select the name of the authorised signatory from the drop-down menu. Enter the location from which you are submitting the application. Then, click the 'Proceed' button.

8. A pop-up message will appear. Click 'Proceed' to confirm the submission of your application.

9. On the 'Submit Application' page, select either 'Submit with DSC' (Digital Signature Certificate) or 'Submit with EVC' (Electronic Verification Code), depending on your applicable method. (a) If submitting with a digital signature, click 'Proceed' and select your certificate. Then, click the 'Sign' button. (b) If submitting with EVC, enter the One-Time Password (OTP) sent to the registered email address and mobile number of the authorised signatory. Then, click 'Validate OTP'. The acknowledgement page will display the generated Application Reference Number (ARN). An SMS and email will be sent to your registered mobile number and email ID, respectively, confirming the ARN and successful application filing.

   Note: After the application is filed, its status will update to 'Pending with Tax Officer'.

10. To download the submitted application, click the 'Download' button. The filed application will be displayed in PDF format.

Reviewing Your Submitted Application

To view the details of an application you have filed, follow these steps:

1. From the dashboard, go to 'Services > User Services > View Additional notices/Orders'.
2. Click 'View' next to the specific notice or order you wish to examine.
3. On the 'Case details' page for that application, select the 'Applications' tab. This will present an option to view your filed application as a PDF. Click the 'Download Application' button to download and open it.

Responding to Notices and Viewing Application-Related Orders

To view notices issued by tax officials concerning your applications and to submit a reply, follow the instructions below:

1. On the 'Case Details' page of the particular application, select the 'notices' tab. This will list all notices issued by the tax official. Click on the hyperlink under the 'Notice Type' option to download the personal hearing notice in PDF format.

2. The personal hearing notice will be displayed in PDF format.

   Note: The 'Download Attachment' column will provide links to view or download any supporting documents attached by the tax official when issuing the notice.

3. To respond to an issued notice, click the 'Reply' hyperlink under the 'Action' column.

4. The fields for notice reference number, notice issued date, notice type, and reply date will be automatically populated. To submit your reply:

   • Enter the specifics of your response to the notice in the 'Reply' field.
   • Click 'Choose File' to upload relevant documents pertaining to your reply.
   • Check the verification box and select the authorised signatory's name from the drop-down menu. Click 'Proceed'.

   Keep the following in mind when uploading documents:

   • Only PDF or JPEG formats are acceptable.
   • The maximum file size for upload is 1 MB.
   • A maximum of four supporting documents can be attached.

5. Click the 'Proceed' button to continue with submitting your response.

6. The 'Submit Application' page will appear. Click 'File with DSC' or 'File with EVC', as applicable. (a) If you choose to submit with a digital signature, click 'Proceed' and select your certificate. Then, click 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 the 'Validate OTP' button.

   A confirmation message will appear, stating that your reply has been successfully filed. Click 'OK'. The 'Replies' tab will then be updated with a record of your filed reply under the 'Reply' column. The status will show 'Reply to Personal Hearing Filed'. You can click on the documents in the table to download them.

Accessing Issued Orders for Form GST EWB-05 Applications

To download an order issued by the tax official regarding the acceptance or rejection of your 'Unblocking of e-Way Bill Generation Facility' application, follow these steps:

1. On the 'Case Details' page, click the 'Orders' tab. This section will allow you to view the issued order in PDF mode. Click on the specific order in the 'Order Type' section of the table to download it in PDF format. The PDF will be displayed.

   Note: The unblocking of the e-way bill generation facility is only valid for the period specified by the tax official in the order. After this validity period expires, e-way bill generation will remain unblocked if the taxpayer is not on the defaulter list. However, if the taxpayer is still listed as a defaulter after the expiry, for example, if they failed to file their GSTR-3B return or FORM CMP-08 statement for two or more consecutive tax periods, their e-way bill system access will automatically be blocked again.