Important Update: E-Waybill generation will not be allowed without e-Invoice details from March 01, 2024

BIG Update/Important Update

E-Waybill generation will not be allowed without e-Invoice details from March 01, 2024

On January 5, 2024, the National Informatics Centre has released an update indicating that, starting from March 1, 2024, the generation of e-Waybills will not be permitted unless accompanied by e-Invoice details. This restriction applies specifically to B2B and B2E transactions for taxpayers who have adopted e-invoicing, requiring the inclusion of e-Invoice or Invoice Reference Number (IRN) details to facilitate e-Waybill generation.

Background and Reason Behind:

e-Invoice has been operationalised 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 eWaybill and e-Invoice statements.

(Specially by whom, who are not generating eWaybill and eInvoice directly from ERP at the time of Invoice generation or dependent on some other person to generate eWaybill and eInvoice directly from portal or other source.

At Chankaya ERP, Chanakya ERP users are always generating valid eWaybill and eInvoice with correct details because all details are entered at one place during Invoice generation). 

Hence, to avoid such situations, e-Waybill generation will not be allowed without e-Invoice details from 1st March 2024 (As notified by Department). This is applicable for einvoice 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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