India
Blocking the generation of e-waybills without e-invoice details
On 5 January 2024, the National Informatics Centre (NIC) announced that as of 1 March 2024, generating an e-waybill without e-invoice details will no longer be possible. Specifically, it aims to alleviate the issue of mismatching information between the e-waybill and the e-invoice.
The use of e-invoicing is currently mandatory for taxpayers with AATOs over Rs 5 crores. Taxpayers subject to e-Invoicing will not be able to generate e-waybills without entering e-invoice details as of 1 March 2024. This applies to B2B and export transactions.
B2C e-waybills will continue to function as usual with no changes.