GST E-Way Bill generation to be blocked without E-Invoice

A new update has come on the GST Portal regarding the E-way Bill. Now generation of GST E-Way Bill to be blocked without E-Invoice.

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

The updates are as follows:

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 taxpayers 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.