e-Waybill generation will not be allowed without e-Invoice details from 1st March 2024, Blocking the generation of E-Way Bill without e-Invoice/IRNdetails for B2B and B2E transactions for e-invoice enabled taxpayers
Background
e-Invoice has been operationalised since October 2020 for the taxpayerswith Annual Aggregate Turn Over (AATO) above Rs. 500 Crores andeventually in a phased manner, e-Invoice generation is made mandatoryfor taxpayers with AATO above Rs. 5 Crores. From day-one, E-Invoice isseamlessly integrated with e-Way bill system and accordingly e-Way billsare generated along with e-Invoice. That is, during e-Invoice generation, ifthe transportation details are sent, the e-Waybill is automaticallygenerated. Most of the tax payers are generating the e-invoice along withthe e-way bill.
However, on analysis it is found that some of the taxpayers, who are eligiblefor e-Invoicing, are generating e-Waybills without linking with e-Invoice forB2B and B2E transactions. In some of these cases, the invoice detailsentered separately under e-Waybill and e-Invoice are not matching withrespect to the certain parameters. This is leading in mismatch in the eWaybill and e-Invoice statements.
Hence, to avoid such situations, e-Waybill generation will not be allowedwithout e-Invoice details from 1st March 2024. This is applicable for einvoice enabled tax payers and for the transactions related to Suppliesunder B2B and Exports. However, EWBs for other transactions such as B2Cand non-supplies will function as usual without any change.
e-Waybill generation process will incorporated with appropriate checksfor taxpayers (Suppliers) eligible for e-Invoicing. In case of B2B and(Exports), direct e-Waybill generation without e-Invoice will not be allowedSuppliers eligible for e-Invoicing. This applies to the E-Waybillcategories of Supply/Exports/SKD/CKD/Lots.
However, e-Waybill generation for transactions related to B2C and othernon-Supplies will be allowed as usual. Similarly, for the E-Way Billsgeneraby transporter, similar check would be enforcedthe Supplier GSTIN. Other operations such as Part-B updating, transporter Id updating,etc. will continue as usual without any change.
All taxpayers and transporters are requested to make necessary changesin their system so that theyadapt to the changes from 1st March 2024.