1.      1. From 1^st December, 2020, onwards, the EWB generation facility is being blocked for all taxpayers, irrespective of their Aggregate Annual Turnover, for default in filing of Return in FROM GSTR-3B or statement in FROM GST CMP-08 for two or more consecutive Tax periods.

2.     2.  The taxpayers have an option to have their EWB generation facility unblocked by filing an application before tax officer in such cases. Earlier, this application could only be filed offline .However, the GSTN portal has now made the process completely online.