New E-Way Bill (EWB) rules for 2025, effective from January 1, strictly limit generation to documents dated within the last 180 days. Extensions are restricted to 360 days from the original generation date. Additionally, Two-Factor Authentication (2FA) is becoming mandatory for EWB/e-Invoice systems, with, for example, 2FA for e-way bill registration mentioned as a requirement from April 1, 2025.
Restricting the period of EWB generation from the date of base document: The generation of E-Way Bills will be restricted to documents dated within 180 days from the date of generation. For instance, documents dated earlier than 5th July 2024 will not be eligible for E-Way Bill generation starting 1st January 2025.
The threshold limit for the e-way bill is Rs. 50,000. This is the minimum value of goods above which the transporter of the goods needs to carry an eWay bill when moving goods from one place to another. This applies to both inter-state and intra-state transportation across India.
New E-Way Bill Rules (2025): 180-Day Invoice
From January 1, 2025, businesses can hold e-way bills only for bills received in the last 180 days.
e-Invoice Time Limit: From April 1, 2025, businesses with an Annual Aggregate Turnover (AATO) of Rs. 10 crore+ must upload e-invoices to the Invoice Registration Portal (IRP) within 30 days. It reduces the chances of fake GST invoices, allowing only genuine input tax credit claims.
From April 1, 2025, Input Service Distributor (ISD) registration will be compulsory for businesses having multiple Goods & Services Tax Identification Numbers (GSTINs). The time limit for the validity of an E-Way bill will be 180 days, and it can be extended to 360 days.
Any supplier of a taxable service who is an insurer, banking company, financial institution, or Non-banking financial company is exempt from the applicability of e-invoicing. When the supplier is a goods transport agency providing services related to the transportation of goods by road in a goods carriage.
No e-Way bill is required for movement of goods upto a distance of 20 Km from the place of business of consignor to a weighbridge for weighment or from the weighbridge back to the place of business of consignor, within the same State, subject to the condition that the movement of goods is accompanied by a delivery ...
Here are some common e-way bill errors to avoid:
GST is leviable only if aggregate turnover is more than 20 lacs. (Rs. 10 lacs in 11 special category States). For computing aggregate supplies turnover of all supplies made by you would be added.
The E-way bill is required to transport all goods except those exempted under the Notifications or rule. Movement of handicraft goods or goods for job-work purposes under specified circumstances requires an e-way bill even if the value of consignment is less than fifty thousand rupees.
Goods under e-way bill exemption include precious metals, liquor for human consumption, petrol, high speed diesel, and more. Transactions under e-way bill exemption includes no supply transactions, transportation by govt. authorities, transportation from Nepal/Bhutan and more.
Is the e-way bill date and invoice date the same? The e-way Bill's generation date is known as the e-way bill date. It need not match the date on the invoice.
Update the remaining distance, dispatch and delivery locations, and vehicle details. Note that the invoice details and the GSTIN of the supplier and receiver cannot be changed. A new e-way bill number will be issued upon extension. There's no limit to how many times you can extend the validity.
In case of non-generation of e-way bills, Section 130 of the CGST Act provides for the confiscation of the goods and the conveyance used for their transportation. In addition, a penalty of INR 10,000 or the tax sought to be evaded (whichever is higher) can also be imposed.
For any standard-rated supplies of goods or services that you make on or after 1 Jan 2024, you must charge GST at 9%. For instance, if you issue an invoice and receive payments for your supply on or after 1 Jan 2024, you must account for GST at 9%.
Common Problems In The Three Way Matching Process
Yes, an e-way bill is required for transporting goods over 40 kms within India. The requirement to generate an e-way bill applies for any distance over 10 kms when moving goods with a value exceeding Rs. 50,000, as per GST regulations.
Real-world examples
Example 1: A customer receives a bill that includes charges for a service they did not use. They can dispute this charge as a billing error. Example 2: A customer notices that a payment they made is not reflected on their bill, which can also be considered a billing error.
LPG cylinders, postal baggage, empty cargo containers, educational materials (printed books, newspapers), and postal articles. These items have different regulations and are exempt from e-way bill requirements. Petroleum crude, diesel, petrol, aviation turbine fuel (ATF), natural gas, and alcoholic liquor.
Maximum marginal rate is the highest rate of tax at any income level. This means for those with incomes between Rs 2 crore and Rs 5 crore, 39% will be the highest applicable tax rate, and for those with incomes above Rs 5 crore, it will be 42.74% — the highest tax rate since 1992.
The e-invoicing system is mandatory for all B2B and B2G businesses with an annual aggregate turnover exceeding Rs. 5 crore. Starting 1 April 2025, businesses with an AATO of Rs. 10 crore or more must upload their invoices to the IRP within 30 days of issuance.
As there is no federal mandate for e-Invoicing, there are currently no specific penalties for non-compliance. However, in states where e-Invoicing is required for B2G transactions, failure to comply could result in delays in payment or rejection of invoices.
One of the biggest errors businesses make in freight e-invoicing is failing to validate invoice data before submission. Without proper validation, invoices may contain errors, missing data, or mismatched charges, leading to rejections by government tax portals or payment delays from clients.
The consignor or consignee, as a registered person or a transporter of the goods can generate the e-way bill. The unregistered transporter can enroll on the common portal and generate the e-way bill for movement of goods for his clients.