FORM GST EWB-06 - Order permitting or rejecting unblocking
The Commissioner has considered EWB-05 and decides on sufficient cause, conditions and reasons.
Responsible actor: The jurisdictional Commissioner records the decision. Provision: First and second provisos to rule 138E.
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
CGST Act/Rules checked 21 October 2026. Blank source extract: official 1 January 2022 Part B. Current rules cross-checked in ICAI April 2026 bare law, PDF pages 342–346. Later portal requirements and distinct statutory conditions are identified in the guidance.
Worked facts and completed entries
The selected fictional decision on 8 October 2026 accepts the 5 October application after examining the medical/handover record and draft reconciliations. It permits the facility through 15 October, with filing expected by 12 October. The rejection alternative is not selected; no real unblocking or return filing is certified.
Reference, applicant and application
| Reference number | ILLUSTRATION-EWB06-2026-01 |
|---|---|
| Order date | 8 October 2026 |
| GSTIN | 29AABCA0000A1ZT |
| Name | Aster Learning Supplies Private Limited (fictional) |
| Address | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
| Application ARN | ILLUSTRATION-EWB05-2026-01 |
| Application date | 5 October 2026 |
| Original blocking date | 1 October 2026 |
Consideration and selected acceptance paragraph
The July and August 2026 GSTR-3B defaults caused the stated block. The fictional Commissioner has considered the application and the supporting medical, handover and draft-reconciliation evidence. Sufficient cause is accepted for the limited permission sought; the facility is permitted subject to filing the default returns and the time limit below.
Conditions and alternatives
| Expected compliance | File July and August 2026 GSTR-3B by 12 October 2026 |
|---|---|
| Permission through | 15 October 2026 |
| Reblocking condition | The system will block the facility after 15 October 2026 if the person continues to be in default under rule 138E. |
| Rejection paragraph | Not selected; no simultaneous rejection in this completed model |
| Detailed reasons attachment | ILLUSTRATION-EWB06-ANNEX-A: sufficient-cause evidence, filing plan and limited permission |
Issuing authority
| Name | R. Iyer (fictional) |
|---|---|
| Designation | Jurisdictional Commissioner (fictional; unsigned teaching role) |
| Jurisdiction | Bengaluru, Karnataka — fictional example |
| Address | Fictional GST jurisdiction office, Bengaluru 560001 |
| Signature/seal | Not executed; no real approval or portal action |
How this form moves the matter forward
- Read the selected acceptance/rejection paragraph and the recorded reasons, not just the form title.
- If accepted, obey the permission end date and filing conditions and keep actual filing acknowledgements.
- If rejected, check the hearing opportunity and take the appropriate legal remedy; the model does not decide a real taxpayer’s case.
Evidence supporting these entries
- EWB-05, default-return status and supporting evidence
- Recorded consideration/hearing where applicable
- Actual EWB-06 and return filings before the stated deadline
Period and legal consequences
EWB-06 may impose conditions and a future reblocking date. It is not a permanent waiver of returns, tax or other blocking grounds. An unsigned educational acceptance has no portal effect.
Primary source and exact locator
Official notified form source: PDF pages 377-377; printed pages 371-371.
CGST Act and government-hosted Act and Rules compilation - First and second provisos to rule 138E. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The jurisdictional Commissioner records the decision. The Commissioner has considered EWB-05 and decides on sufficient cause, conditions and reasons.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
EWB-05, default-return status and supporting evidence; Recorded consideration/hearing where applicable; Actual EWB-06 and return filings before the stated deadline.