E-way bill generation without B2B e-invoice details to be blocked from March 1

Businesses with a turnover above Rs 5 crore will not be able to generate e-way bill without including e-invoice details for all B2B transactions from March 1.

Under the goods and services (GST) tax regime, e-way bills are required for inter-state transportation of goods valued over Rs 50,000.

The National Informatics Centre said that on analysis it was found that some of the taxpayers, who are eligible for e-invoicing, are generating e-way bills without linking with e-invoice for B2B (business to business) and B2E (business to exports) transactions.

In some of these cases, the invoice details entered separately under the e-way bill and e-invoice are not matching with respect to the certain parameters, leading to a mismatch in the e-way bill and e-invoice statements.

"… to avoid such situations, e-way bill 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," National Informatics Centre informed GST taxpayers.

However, e-way bills for other transactions such as B2C and non-supplies will function as usual without any change, it said.