The Central Board of Indirect Taxes and Customs (CBIC) on October 15 urged businesses to ensure that their pending tax returns are filed as defaults could prevent them from transporting goods. CBIC said that taxpayers with sales above ₹ 5 crore in the previous fiscal are advised to ensure that all their due returns have been filed. “Such taxpayers who have two or more GSTR-3B returns pending will not be able to generate part A of the e-way bill from 15 October," CBIC said in a tweet. E-way bills are needed for transporting goods worth more than ₹50,000 within and across states. These enable officials to keep a tab on transactions without physically interfering with goods movement.