National Informatics Centre (NIC) announced on 5 January 2023, e-waybill generation will not be allowed without e-invoice details starting from 1 March 2024.
In India, it is mandatory for taxpayers exceeding a certain threshold to generate electronic invoices for B2B and B2G transactions. Suppliers falling within the mandatory scope of e-invoicing must generate e-waybills relating to B2B, B2G and export transactions through the e-invoicing platform.
To address the issue of mismatching in e-waybill and e-invoice statements, NIC will block taxpayer obliged to issue e-invoices from e-waybill issuance without e-invoice details concerning transactions other than B2C and non-supplies.
For more details on the Indian e-invoicing regime, please visit our website.
