E-way Bill and E-invoicing Support

Overview

Two portal-based systems sit on top of GST invoicing. The e-way bill (Form EWB-01) is an electronic document that must accompany goods in movement above a value threshold. E-invoicing means that a B2B invoice is registered with the Invoice Registration Portal (IRP), which returns an Invoice Reference Number (IRN) and a signed QR code. Zenith helps you set up, generate and reconcile both so that your invoices, returns and transport records agree.

Who needs it

• Businesses moving goods for sale, return, job work, transfer or export whose consignment value is above the e-way bill threshold (Rs 50,000 in the public source, with variations by state and by type of goods).
• Transporters who must generate an e-way bill when the consignor or consignee has not.
• Unregistered suppliers selling to a registered recipient, where the recipient takes on the compliance.
• Businesses above the e-invoicing turnover limit notified by the government, which has been lowered over time and must be confirmed against the current notification.
• Exporters and manufacturers wanting invoices, e-way bills and GSTR-1 to feed from one data set.

What Zenith does

Zenith listens first: what you move, how (own vehicle, transporter, courier), where, and what software you use. We give a tailored quotation and assign a relationship manager. The team registers your GSTIN on the e-way bill and IRP portals where needed, checks whether e-invoicing applies to you, prepares masters (customers, items, HSN, distances), and shows your staff how to generate, update, extend and cancel e-way bills, or sets up your accounting system to push invoices to the IRP. We run sample documents with you, reconcile e-way bills and e-invoices with GSTR-1 and GSTR-3B each month, and flag blocked or expiring bills. Zenith does not guarantee that the portals will accept every document; portal validation rules apply.

Eligibility and key rules

• E-way bill: Part A has recipient GSTIN, delivery place, invoice or challan number and date, value, HSN and reason for transport; Part B carries the vehicle details.
• It is generated before the movement starts and cannot be created after delivery. Carry a copy (paper or digital) during transit.
• The threshold is Rs 50,000 in the public source; states set their own rules for movement inside the state and for exempt goods, so state-specific conditions are checked.
• Exemptions include non-motorised transport, certain goods, goods under customs supervision, and defence movements.
• Part B may be skipped for short intra-state distances; other details are still required.
• Validity is counted in days by distance slabs (shorter slabs for over-dimensional cargo), ends at midnight, and can be extended within a window around expiry for valid reasons.
• A bill can be cancelled within 24 hours of generation if goods did not move.
• HSN digits required depend on turnover: 2 digits up to Rs 5 crore, 4 digits above.
• E-invoicing: the supplier's system sends the invoice data (JSON) to the IRP, which returns the IRN and QR code; the data flows to GSTR-1 and can create the e-way bill. IRN-validated invoices can be cancelled only within a short window, so errors are corrected through credit notes afterwards.
• A cancelled GST registration cannot be used to generate e-invoices.

Documents required

• GSTIN, portal user names and mobile numbers registered on the e-way bill portal.
• Item master with HSN or SAC and tax rates; customer master with GSTINs and addresses.
• Sample invoices, delivery challans and transport documents (GR, railway receipt, airway bill).
• Transporter IDs and vehicle numbers.
• Turnover details for e-invoicing applicability for earlier financial years.
• Export or job-work documents, where relevant.

Process and timeline

1. Zenith checks applicability of e-way bill and e-invoicing for your business.
2. Register on the e-way bill portal and, if applicable, the e-invoice portal; set up API or JSON access.
3. Prepare masters and test invoices.
4. Generate e-way bills on the portal, by bulk upload, by API from your software or by SMS as chosen.
5. Update vehicle numbers, extend or cancel as movements change.
6. Reconcile monthly with GSTR-1 and GSTR-3B.

Timelines depend on completeness, complexity and authority processing, and on how quickly your invoicing software can be connected.

Government fees, penalties and due dates

• No government fee applies to e-way bill or IRP registration. Professional fees are customised; government fees are shown separately in the quotation.
• Moving goods without a valid e-way bill can lead to detention of goods and a penalty on both consignor and transporter: the higher of Rs 10,000 or the tax evaded, with release on payment of the tax and penalty (public sources describe different release amounts, so confirm the position for your case).
• Not filing GSTR-3B for the required period can block e-way bill generation.
• Failing to issue a compliant e-invoice can invalidate the invoice for the recipient's credit.
• Amounts and dates above reflect public sources read in October 2026 and change with notifications, so Zenith confirms the current figures in your quotation.

Common mistakes

• Starting movement before generating the e-way bill, then trying to generate it later.
• Wrong distance, PIN code or HSN leading to a wrong validity.
• Not extending a bill before expiry on a delayed trip.
• Ignoring the state-specific rules for movement within the state.
• Cancelling an IRN-validated invoice after the allowed window.
• E-way bills and invoices that do not match the GSTR-1 data.
• Letting returns lapse so that e-way bill generation is blocked.

FAQs