GST E-Invoicing and E-waybill
Have you ever wondered what happens behind the scenes when you generate a GST invoice or move goods across states? Enter the world of GST E-Invoicing and E-Waybill, two of the most transformative compliance systems under GST. E-Invoicing isn’t just generating a PDF—it’s the digital authentication of B2B invoices via the government’s Invoice Registration Portal (IRP). Once generated, each invoice is assigned a unique Invoice Reference Number (IRN) and QR code, making tax reporting, ITC claim, and fraud detection seamless. On the other hand, when you’re transporting goods worth more than ₹50,000, you’re legally required to generate an E-Waybill, which acts as a digital pass for smooth movement of goods. These systems not only automate compliance, but also reduce mismatch errors, fake invoices, and underreporting. While E-Invoicing is currently mandatory for businesses with turnover above ₹5 crore (as of 2025), E-Waybill applies to almost all transporters and manufacturers.
- GSTIN of supplier and recipient
- Invoice details: invoice number, date, item details, taxable value, tax rate
- HSN/SAC code
- Place of supply & delivery address
- Tax breakup (CGST/SGST/IGST)
- Digital signature (if applicable)
- Invoice/Bill of supply/Delivery challan
- Transporter ID or vehicle number
- Distance to be covered
- Value of goods (above ₹50,000 threshold)
- HSN code and tax rate
- Mode of transport (road, rail, air, ship)
- Generate invoice in your ERP/software in the prescribed format (JSON)
- Upload to the Invoice Registration Portal (IRP)
- IRP validates, generates IRN and QR code
- Download and store the IRN-attached invoice
- Invoice is auto-populated in GSTR-1
- Log in to ewaybill.nic.in
- Navigate to ‘Generate E-Waybill’
- Enter invoice details, transporter ID/vehicle number
- System generates E-Waybill Number (EBN) and PDF
- Share E-Waybill with transporter and keep during transit
FAQs
E-Invoicing is currently mandatory for B2B transactions for businesses with turnover above ₹5 crore, while B2C e-invoicing is presently voluntary and being piloted in select sectors and states.
An invoice can be generated first, but for e-invoicing compliance, the invoice details must then be submitted to the Invoice Registration Portal (IRP) to generate the Invoice Reference Number (IRN) and QR code, essentially making the final e-invoice official after this registration process.
No, if E-Invoicing is applicable to you, the E-Waybill must be generated using the IRN details.
IRN (Invoice Reference Number) is a unique number issued by the IRP upon validation of the e-invoice, while E-Waybill number is a document number that accompanies the goods during transport to verify the shipment's legitimacy under GST rules; IRN validates the invoice, E-Waybill validates the shipment.
Yes, e-invoices and e-waybills can be cancelled within specified time frames—usually within 24 hours for e-invoices and as per state-specific rules for e-waybills after generation, subject to GST portal conditions.
If the transporter changes after generating the e-waybill, the transporter details can be updated or amended on the GST portal before or during transit as per the e-waybill rules.
Printing the QR code on e-invoices is mandatory as it serves to validate the invoice authenticity and allows recipients to verify details digitally.
If goods are transported in multiple vehicles, separate e-waybills must be generated for each vehicle carrying the consignment to comply with GST transport regulations.