The Indian tax authority’s previously announced plan to block the generation of e-waybills without corresponding e-invoice details, effective from 1 March 2024, has been withdrawn.
In India, it is obligatory for taxpayers surpassing a specified threshold to issue electronic invoices for B2B and B2G transactions. Those under the mandatory e-invoicing regime must generate e-waybills for B2B, B2G, and export transactions via the e-invoicing platform. On 5 January 2023, the National Informatics Centre declared that e-waybill generation would not be allowed without corresponding e-invoice details due to mismatches observed in e-waybill and e-invoice statements. This policy has been subsequently withdrawn, and as of now, a new date for its implementation has not been set.
For more details on the Indian e-invoicing regime, please visit our website.
