Decision to Block E-Way Bill Generation Without GST E-Invoice Withdrawn

In a recent development, the Goods and Services Tax (GST) E-Way Bill System has reversed its decision to block the generation of E-Way Bills without GST E-Invoice details. The initial decision aimed to ensure consistency between E-Way Bills and E-Invoice statements. However, after analysis, it was observed that certain eligible e-invoicing taxpayers were generating E-Way Bills without linking them to corresponding E-Invoices for B2B and Exports transactions.

The official update, initially announcing the blocking of E-Way Bill generation without E-Invoice details for B2B and Exports, raised concerns among taxpayers due to potential disruptions. Upon analysis, it was found that some e-invoice enabled taxpayers were generating E-Way Bills without proper linkage to corresponding E-Invoices, resulting in discrepancies in the generated statements. To address these challenges, the system decided not to allow E-Way Bill generation without E-Invoice details from March 1, 2024, specifically for B2B and Exports, ensuring data accuracy and compliance.

It’s noteworthy that this decision only impacts specific transactions – B2B and Exports. E-Way Bills for other transactions, such as B2C and non-supply related transactions, will continue to function as usual without any change. This demonstrates the system’s responsiveness to practical challenges faced by businesses, emphasizing a balance between regulatory requirements and operational efficiency in the GST landscape.