The National Informatics Centre (NIC) has released the Changes in Blocking of Goods and Services Tax Identification Number (GSTIN) and E-Way Bill generation. The NIC has highlighted the Notification 15/2021-CT dated May 18, 2021, that blocking of GSTIN for e-Way Bill generation is now considered only for the defaulting Supplier GSTIN and not for the defaulting Recipient or Transporter GSTIN.
Source Taxscan
