Mr. Mayank, a trader registered under GST in Delhi is engaged in wholesale business of toys for kids. Mr. Rihaan registered under GST in Patiala, a…

A user will not be able to generate e-way bill for a GSTIN if the said GSTIN is not eligible for e-way bill generation. The blocking of GSTIN for e-way bill generation is only for the defaulting supplier GSTIN and not for the defaulting Recipient or Transporter GSTIN. A person paying tax under regular scheme who has not furnished the returns for a consecutive period of 2 tax periods is considered as a defaulting person. Suspended GSTIN cannot generate e-way bill as supplier. However, the suspended GSTIN can get the e-way bill generated as recipient or as transporter. In other words, e-way bill generation facility is blocked only in respect of any outward movement of goods of the registered person who is not eligible for e-way bill generation. E-way bills can be generated in respect of inward supplies of said registered person. Thus, applying the above provisions, there will be no restriction in generating e-way Bill by Mr. Rihaan as Mr. Rihaan who is making outward movement of goods is a regular return filer. E-way bill generation is blocked in case of movement of goods made by Mr. Mayank to Mr. Manoj as it's an outward movement of goods of Mr. Mayank who has not filed GSTR-3B for past 2 months.