E-Way Bill Without E-Invoice Details Not Allowed from March 1

The National Informatics Centre has informed taxpayers that e-way bill generation will not be allowed without e-invoice details for B2B and export transactions w.e.f. March 1, 2024.

An e-way bill is required to be carried by the person in charge of a conveyance carrying any consignment of goods of value exceeding Rs.50,000.00 as per provisions of the Central Goods and Services Tax Rules, 2017.

E-invoicing under GST has been in effect since October 2020 and refers to the registration of invoices on the Invoice Registration Portal (IRP). When the system was introduced, e-invoicing was made mandatory for registered persons with Aggregate Annual Turn Over (AATO) of more than Rs.500 Cr. from October 1, 2020. The threshold limit has been reduced gradually over the years, in a phased manner with the latest notification bringing the limit down to Rs. 5 Cr. w.e.f. August 1, 2023[1]. Further, e-way bills are automatically generated along with the e-invoice as both systems are seamlessly integrated.

It has been observed that few of the taxpayers have been generating e-way bills without linking with the e-invoice for B2B and export transactions despite being eligible for e-invoicing. To avoid a mismatch in the invoice details, it has been decided that e-way bill generation by e-invoice-enabled taxpayers for B2B and export transactions will not be allowed without e-invoice details w.e.f. March 1, 2024.

This decision will not have any impact on e-way bill generation for other transactions such as B2C and non-supplies.

[1] Notification No. 10/2023-Central Tax dated May 10, 2023