E-Invoicing & E-Way Bill
E-invoice applicability and setup, and e-way bill compliance for the movement of goods.
Setup is usually completed within 3–7 working days once system access is available
E-invoicing requires specified businesses to report invoices to the Invoice Registration Portal before issuing them, receiving back an invoice reference number and a QR code. An e-way bill is separately required for the movement of goods above the prescribed value.
Both are procedural rather than substantive — they do not change what tax you pay — but failure to comply can invalidate an invoice or lead to goods being detained in transit.
Applicability
E-invoicing applies to businesses whose aggregate turnover crosses the notified threshold in any financial year from a specified base year. The threshold has been reduced in stages, so a business that was outside it previously may now be covered.
Once applicable, an invoice issued without reporting is not a valid tax invoice, and the recipient's input credit is affected. It is worth checking your position against the current threshold rather than relying on an earlier assessment.
E-way bills in practice
An e-way bill is generated before goods move, and carries a validity period based on the distance to be covered. Where a consignment is delayed in transit the validity can be extended, but only within the window the rules allow.
The practical difficulties are usually operational — vehicle details changing after generation, part consignments, and returns of rejected goods. We set up the process so the people generating the bills know what to do in each case.
Who needs this
- Businesses whose turnover has crossed the e-invoicing threshold
- Businesses moving goods above the prescribed consignment value
- Businesses whose billing system needs to be connected to the invoice portal
- Businesses whose staff need training on e-way bill procedures
Eligibility and conditions
- An active GST registration
- A billing or accounting system capable of generating the required data
- Portal credentials for e-invoice and e-way bill generation
What this covers
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Applicability assessment
Whether e-invoicing applies to you under the current threshold.
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System setup
Invoice data mapped to the format the portal requires.
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Integration support
Connecting Tally or Business Central to the portal.
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Process documentation
What your team does for amendments, cancellations and part consignments.
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Staff training
The people generating invoices and bills trained on the procedure.
How the process works
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Assess applicability
Turnover checked against the current threshold.
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Review the billing system
What it can produce and what needs to change.
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Configure
Data mapped and the connection to the portal established.
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Test
Sample invoices and bills generated and verified.
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Train and hand over
Your team trained, with a written procedure.
Documents required
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GST registration details
GSTIN for each registered location.
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Turnover figures
For the years relevant to the threshold test.
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Current invoice format
A sample of the invoice you issue today.
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Billing system details
Which software, which version.
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Portal credentials
For e-invoice and e-way bill generation.
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Transport arrangements
How goods move, and typical consignment values.
The list above is indicative. Additional documents may be required depending on your case and the current departmental requirements.
Articles on this topic
Unsure whether e-invoicing applies to you?
Tell us your turnover and how you bill today, and we will confirm your position and what setup is involved.