Blocking of E-Way Bill generation without E-Invoice/IRN details for B2B & Exports for E-Invoice-enabled tax payer w.e.f. 1st March 2024.This is being done for maintaining consistency between E-way Bill and E-invoice Statement/Data.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,
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.
