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Impact of e-Invoicing on e-Way Bill Compliance

by Sonal Shukla

The e-invoice system has undergone significant changes, simplifying compliance for registered taxpayers. As of 1 October 2023, e-invoicing became mandatory for taxpayers with turnovers exceeding five crores. This article delves into the impact of these e-invoicing changes on the eway bill system.

What is an e-Way Bill?

An e-way bill is a crucial document for the movement of goods generated on the e-way Bill Portal. For GST-registered individuals, generating an e-way bill is mandatory when transporting goods in a vehicle worth over 50,000, known as the e-way bill limit. This applies to both interstate and intra-state movements.

e-Way bills can be created or cancelled through SMS, Android apps, and site-to-site connectivity using an API. Validation of GSTIN is essential before use, ensuring accuracy. Unique EBNs are provided to the supplier, recipient, and carrier after e-way bill generation.

How is an e-Way Bill Linked to an e-Invoice?

e-Way bills have two parts: Part A includes invoice details, and Part B contains transporter information. Traditionally, taxpayers manually input details on an e-way bill website. However, the advent of e-invoicing brings significant changes.

With e-invoicing, users don’t need to register again for the e-invoice portal; the same credentials suffice. Unlike the current system, e-way bills are auto-populated from the e-invoicing portal upon installation. Parts A and B of the e-way bill are automatically filled with the e-invoice details, simplifying the creation process.

Features Offered by e-Way Bill Portal:

Creating an e-Way Bill with IRN: Users enter the IRN on the e-invoice portal to generate an e-way bill.
Bulk e-Way Bill Generation: Businesses conducting frequent transactions benefit from the government’s bulk generation feature.
Print e-Way Bill: Users can print e-way bills by entering the e-way bill number and selecting the print option.

e-Way bills can also be generated using suitable billing software available in the market.

Impact of e-Invoice Cancellation or Amendments on e-Way Bill:

Currently, there’s no provision for cancelling e-way bills through e-invoice cancellation. Mistakes in invoices will reflect in e-way bills, requiring IRN cancellation. Without cancelled IRNs, e-way bills cannot be created.

Impact of e-Way Bill Integration with e-Invoicing

Integration aims to simplify the entire process, connecting GST returns with e-way bills. For taxpayers with consecutive unfiled GST returns, e-way bill creation is blocked. Benefits include simplified compliance, precision through automation, and reduced tax avoidance.

These changes, resulting from the integration of e-invoices with EWBs, aim to make the process easier for both businesses and the government.


When and to whom is e-invoicing required?

e-Invoicing is required for taxpayers with an annual gross revenue exceeding Rs. 5Crores.

Is the ability to generate regular e-way bills using IRP still permitted?

Yes, regular e-way bills can still be generated using IRN in addition to the standard e-way bill generation.

Can we modify the e-way bill’s invoice number?

No, data cannot be changed after an e-way bill is created, including the invoice number.

Is it feasible to regenerate the IRN and EWB on the same document?

Regeneration of the EWB on the same document is permissible, but policy prohibits it for IRN.

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