Home GST E-Way Bill without e-Invoice for B2B and B2E transactions for e-invoice enabled taxpayer to be blocked w.e.f. 1st March 2024

E-Way Bill without e-Invoice for B2B and B2E transactions for e-invoice enabled taxpayer to be blocked w.e.f. 1st March 2024

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E-Way Bill without e-Invoice for B2B and B2E transactions for e-invoice enabled taxpayer to be blocked w.e.f. 1st March 2024

E-Approach Invoice with out e-Bill for B2B and B2E transactions for e-invoice enabled taxpayer to be blocked w.e.f. 1st March 2024

E-invoice has been operationalised since October 2020 for taxpayers with Annual Mixture Turnover (AATO) above Rs. 500 Crores and finally in a phased method, e-invoice era is made obligatory for taxpayers with AATO above Rs.5 Crores.

From day one, e-Bill is seamlessly built-in with the e-Approach invoice system and accordingly e-Approach payments are generated together with e-Bill. That’s, throughout e-invoice era, if the transportation particulars are despatched, the e-waybill is routinely generated.

Many of the taxpayers are producing the e-invoice together with the e-way invoice.

Nonetheless, evaluation reveals that sure taxpayers who’re eligible for e-invoicing generate e-Waybills with out linking to e-Bill for B2B and B2E transactions.

In sure instances, bill particulars offered individually for e-Waybill and e-Bill don’t match particular traits. This leads to a mismatch between the e-Waybill and e-Bill statements.

Therefore, to keep away from such conditions, e-Waybill era won’t be allowed with out e-Bill particulars from 1st March 2024.

That is relevant for e-invoice-enabled taxpayers and for the transactions associated to Provides underneath B2B and Exports. EWBs for different transactions, comparable to B2C and non-supplies, will stay unchanged.

Examine and Balances

E-Waybill creation will embrace checks for eligible taxpayers (Suppliers) for e-invoicing. Within the case of B2B and B2E (Exports), direct e-Waybill era with out e-Bill won’t be allowed for Suppliers eligible for e-Invoicing.

This is applicable to the E-Waybill classes of Provide/ Exports/ SKD/ CKD/ Tons.

Nonetheless, e-Waybill era for B2C and different non-supplier transactions will proceed as standard. Equally, for the E-Approach Payments generated by the transporter, an identical examine could be enforced on the Provider GSTIN. Different operations comparable to Half-B updating, transporter ID updating, and many others. will proceed as standard with none change.

All taxpayers and transporters are requested to make the suitable adjustments of their techniques in order that they will adapt to the adjustments starting March 1, 2024.

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