Blocking the generation of E-Way Bill without e-Invoice/IRN withdrawn

In an effort to enhance the integration of e-invoice and e-way bill systems, the government had initially announced a significant change affecting taxpayers with Annual Aggregate turnover (AATO) above Rs. 5 Crores. The objective was to ensure a seamless link between e-invoice and e-way bill details for B2B and B2E transactions.

The NIC released this advisory on 5th January 2024 issuing the e-way bill new rules but withdrew the same on 10th January 2024. To address the discrepancies and ensure data consistency, a decision was made to disallow e-way bill generation without corresponding e-invoice details. This policy adjustment, set to take effect from 1st March 2024, targeted e-invoice-enabled taxpayers involved in B2B and Export transactions. Transactions such as B2C and non-supplies were to continue without changes.

The National Informatics Centre (NIC) officially withdrew this notification on 10th January 2024. The withdrawal signifies a reconsideration of the initial decision, indicating a responsive approach to stakeholder feedback and industry dynamics.