Skip to content
E-Way Easy
Download

Compliance updates

Latest GST and e-way bill updates

Rule changes that affect how you invoice and move goods — what changed, from when, and what it means in practice.

Important Rule Change

GST rate slabs rationalised: 5% and 18% are now the main rates

Following the 56th GST Council meeting, most goods moved to a two-slab structure of 5% and 18%, with a 40% rate for specified goods. Check the rate on your invoices and product master.

Announced
Effective
Who is affected
All suppliers, especially those billing goods earlier taxed at 12% or 28%

Previous rule

Main slabs of 5%, 12%, 18% and 28%

New rule

Main slabs of 5% and 18%, plus 40% for specified goods (special rates such as 0.25% and 3% continue)

Practical example

Example (illustrative): an item earlier billed at 12% may now fall under 5% or 18%. Update the GST rate in your product list before you raise the next invoice, or the tax and consignment value on the e-way bill will be wrong.

Reference:
Recommendations of the 56th GST Council meeting and the rate notifications that followed
Important Rule Change

E-way bills cannot be generated for documents older than 180 days

The e-way bill system no longer accepts base documents (invoice, bill of supply or challan) dated more than 180 days before the generation date.

Announced
Effective
Who is affected
All taxpayers and transporters generating e-way bills

Previous rule

No age limit on the base document date

New rule

The document date must be within 180 days of the e-way bill generation date

Practical example

Example (illustrative): a delivery challan dated 1 March cannot be used to generate an e-way bill on 15 September of the same year.

Reference:
GSTN advisory on e-way bill system changes

E-way bill extension capped at 360 days from original generation

An e-way bill can be extended only until 360 days have passed since it was first generated.

Announced
Effective
Who is affected
Taxpayers and transporters who extend e-way bills for long-held or delayed consignments

Previous rule

Extensions possible without an overall cap

New rule

Total life of an e-way bill, including all extensions, is limited to 360 days from generation

Practical example

Example (illustrative): goods held at a transporter’s godown for months cannot keep moving on the same e-way bill past the 360-day mark; a fresh document and e-way bill will be needed.

Reference:
GSTN advisory on e-way bill system changes

Multi-factor authentication on the e-way bill portal

Login to the e-way bill and e-invoice systems requires multi-factor authentication (OTP), rolled out in phases by turnover and extended to all taxpayers in 2025.

Announced
Effective
1 Jan 2025 (phased, all taxpayers from 1 Apr 2025)
Who is affected
Every user who logs in to the e-way bill portal

Previous rule

Username and password login

New rule

Username, password and an OTP on the registered mobile number

Practical example

Example (illustrative): if your accountant generates e-way bills, plan how they will receive the OTP sent to the registered mobile number. Never share portal passwords with apps or websites.

Reference:
GSTN advisories on MFA for the e-way bill and e-invoice systems

30-day e-invoice reporting limit for AATO of ₹10 crore and above

Taxpayers with aggregate annual turnover of ₹10 crore or more must report invoices to the IRP within 30 days of the invoice date. This matters for e-way bills generated from IRN.

Announced
Effective
Who is affected
E-invoice-applicable taxpayers with AATO ≥ ₹10 crore

Previous rule

The 30-day limit applied only to AATO ≥ ₹100 crore

New rule

The 30-day limit applies to AATO ≥ ₹10 crore

Practical example

Example (illustrative): an invoice dated 1 June must be reported to the IRP by 1 July. After that, no IRN is issued, so the e-way bill cannot be created from that IRN.

Reference:
GSTN advisory on time limit for reporting e-invoices

E-Way Bill 2.0 portal runs alongside the main portal

An additional e-way bill portal (E-Way Bill 2.0) works in sync with the main system, so e-way bills can still be generated and updated if one portal is down.

Announced
Effective
Who is affected
All e-way bill users

Current position

Both ewaybillgst.gov.in and ewaybill2.gst.gov.in can be used, with data kept in sync

Practical example

Example (illustrative): if the main portal is slow during month-end dispatches, log in to the 2.0 portal with the same credentials and the e-way bill will show on both.

Reference:
GSTN/NIC announcement of the E-Way Bill 2.0 portal

Check the official sources

Notifications, advisories and portal changes are published on the official websites below. E-Way Easy is not a government portal and is not affiliated with GSTN or NIC.

New to e-way bills? Start with the e-way bill rules or the complete guide.

Android app

Make your e-way bill workflow simpler

Create the sales invoice, review e-way bill details and generate, all from your phone with E-Way Easy.

GET IT ONGoogle Play