Its observed that GST department has BLOCKED GST No. and E-Waybill creation of about 300000 dealers (Those who have not filed GST return for two months) Instance happened recently where one of client who has got PO and while delivery of goods to customer, he could not generate the E-waybill, just because GST number of customer is blocked by GST department. Delivery to such customers is not allowed and sending delivery without E-waybill & if caught while transit will result in to penalty. This may result in hardship for clients sending delivery for heavy goods, large amount, clients doing B-2-B business. Please do plan accordingly before delivery of goods. Also clients who have not filed GST return for two or more months are advised to file asap.