The National Informatics Centre (NIC) on January 05, 2024, issued the notification regarding Blocking the generation of an E-Way Bill without e-invoice/IRN details for B2B and B2E transactions for e-invoice enabled taxpayers.
The following has been stated namely: -
• e-Waybill generation will not be allowed without e-invoice details from March 01, 2024.
• This is applicable for: -
1. einvoice enabled taxpayers
2. Transactions related to Supplies under B2B and Exports.
• EWBs for other transactions such as B2C and non-supplies will function as usual without any change
• The e-Waybill generation process will be incorporated with appropriate checks for taxpayers (Suppliers) eligible for e-Invoicing. In the case of B2B and B2E (Exports), direct e-Waybill generation without e-Invoice will not be allowed for Suppliers eligible for e-Invoicing. This applies to the E-Waybill categories of Supply/Exports/SKD/CKD/Lots.
• e-Waybill generation for transactions related to B2C and other non-Supplies will be allowed as usual. Similarly, for the E-Way Bills generated by the transporter, the similar check would be enforced on the Supplier GSTIN. Other operations such as Part-B updating, transporter Id updating, etc. will continue as usual without any change.
• All taxpayers and transporters are requested to make necessary changes in their system so that they can adapt to the changes from March 01, 2024.
