Blocking Generation of E-way bill without E-invoice

Government has issued information regarding Blocking generation of e-way bill without e-Invoice/IRN details for B2B and B2E transactions for e-invoice enabled tax payers on 05-01-2024.

E-Invoice has been operationalized since October 2020 for the taxpayers with Annual Aggregate Turn Over (AATO) above Rs. 500 Crores and eventually in a phased manner, E-Invoice generation is made mandatory for taxpayers with AATO above Rs. 5 Crores. From day-one, E-Invoice is seamlessly integrated with e-way bill system and accordingly e-Way bills are generated along with e-Invoice. That is, during E-Invoice generation, if the transportation details are sent, the E-Waybill is automatically generated. Most of the tax payers are generating the e-invoice along with the e-way bill.

However, on analysis it is found that some of the taxpayers, who are eligible for e-Invoicing, are generating e-waybills without linking with e-Invoice for B2B and B2E transactions. In some of these cases, the invoice details entered separately under e-waybill and e-Invoice are not matching with respect to the certain parameters. This is leading in mismatch in the e-Waybill and e-Invoice statements.

Hence, to avoid such situations, e-waybill generation will not be allowed without e-Invoice details from 1st March 2024. This is applicable for e-invoice enabled tax payers and for the transactions related to Supplies under B2B and Exports. However, EWBs for other transactions such as B2C and non-supplies will function as usual without any change.

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