New e-Way Bill Rules from January 1, 2025: Key Restrictions and Compliance Guidelines

What is an E-Way Bill?

The E-Way Bill is an electronic document required under the Goods and Services Tax (GST) regime.
It is mandatory when the value of goods being transported exceeds ₹50,000, whether inter-state or intra-state.
It is generated on the GST E-Way Bill portal.
The main objective is to track the movement of goods and ensure tax compliance.

An E-Way Bill can only be generated for invoices issued within the last 180 days.
If an invoice is older than 180 days, the portal will automatically block E-Way Bill generation for it.

In certain limited circumstances, the maximum grace period is 360 days from the date of the invoice.
Beyond 360 days, no E-Way Bill can be generated for that invoice, under any condition.

The E-Way Bill and E-Invoice portals have been upgraded by the GSTN.
The system now automatically verifies the invoice date before allowing E-Way Bill generation.
If the invoice is beyond the allowed period, it will be systematically rejected.
No manual override or exception is permitted.

Area	Impact
Compliance	Businesses must dispatch goods within 180 days of invoice issuance.
Automation	ERP, billing, and accounting software must be updated to track limits.
Operations	Businesses need better logistics and inventory planning.
Penalty Risk	Non-compliance may lead to penalties under GST law (min ₹10,000).

Track Invoice Age: Monitor the date of every invoice before dispatch.
Staff Training: Ensure logistics and accounts teams are aware of the new rule.
Set Alerts: Use your ERP system to set reminders for aging invoices.
Update Software: Make sure all software systems follow the 180-day logic.

This rule helps ensure timely movement of goods and proper tax compliance.
Businesses need to adapt quickly to avoid penalties or disruptions.
Keeping track of these GST changes is vital for smooth operations.

Stay informed with the latest updates from GST Council and official portals.