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A free scan shows the junk files, broken settings and background clutter dragging Windows down - then fixes them in one click.Free scan · Windows 10 & 11For an interstate goods shipment, an e-invoice and an e-way bill are separate GST requirements—and a business may need both. E-invoicing applies to notified taxpayers and covered documents; an e-way bill applies to covered goods movements. Check the supplier and invoice for e-invoice obligations, then check the consignment and movement for e-way bill obligations before dispatch.
What is the difference between an e-invoice and an e-way bill?
An e-invoice reports specified GST invoice details to an Invoice Registration Portal (IRP). The IRP returns an Invoice Reference Number (IRN) and signed QR code. An e-way bill documents prescribed movement of goods and records transport particulars. It is not a replacement for the invoice, and an IRN does not by itself satisfy an e-way bill requirement.
| What to compare | E-invoice | E-way bill |
|---|---|---|
| Purpose | Register specified GST invoice data with an IRP. | Document a goods movement covered by the rules. |
| General trigger | Notified taxpayer status plus an in-scope document or transaction. | Covered movement and consignment; the general threshold is value exceeding ₹50,000, subject to exceptions. |
| Typical responsible party | The supplier, subject to specified arrangements and rules. | The registered person or transporter causing the movement; responsibility depends on the circumstances. |
| Output | IRN and signed QR code. | E-way bill number/document with movement details. |
| Key checks | Turnover history, document and supply scope, and exclusions. | Consignment value, goods exemptions, route, validity, and transport details. |
For covered transactions, these checks are cumulative: if the supplier and invoice are subject to e-invoicing and the goods movement is subject to an e-way bill, both obligations apply. Interstate travel alone does not determine whether e-invoicing is required.
When does the e-invoice turnover limit apply?
GSTN’s overview states that the current notified threshold is aggregate turnover of ₹5 crore or more in any preceding financial year from FY 2017–18 onward. The threshold took effect on 1 August 2023. This is a taxpayer-level test, not a special interstate-shipment threshold; the transaction and document must also be in scope, and notified exclusions may apply. See the official e-invoicing mandate timeline and the GSTN e-Invoice Overview.
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Businesses prepare invoices in their accounting, billing, or ERP systems and report covered document details through an authorized IRP. E-invoicing does not mean creating an ordinary PDF on a government portal. GSTN’s overview says reporting and IRN generation are free on the listed IRPs.
Check the current notification for the relevant entity, GSTIN, and document type. Portal enablement alone does not establish that a business is legally required to e-invoice; equally, an enablement problem is not proof that it is exempt. The IRP FAQ describes covered B2B, deemed-supply, export, and related documents for notified taxpayers, and lists exclusions. Because exclusions depend on legal category and can change, verify the current rules rather than treating a general list as a ruling for your business.
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When is an e-way bill required for interstate goods?
The E-Way Bill System FAQ describes the general case as a consignment valued above ₹50,000 carried in a conveyance. The registered person or transporter causing the movement generally generates the bill before movement. The rules can cover movement for a supply, an inward supply from an unregistered person, or a reason other than supply, subject to the applicable provisions and exceptions. The threshold is not a complete test: some cases, including specified handicraft and job-work circumstances, may require an e-way bill below that value, while exemptions may also apply. Consult the official E-Way Bill System FAQ and current notifications.
For the value test, the FAQ says consignment value includes applicable GST and cess and excludes freight charged by the transporter, with qualifications for mixed taxable and exempt supplies. Apply the relevant valuation rules to the actual consignment rather than relying on the invoice total without checking how it is defined.
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What details are needed?
Have the relevant invoice, bill of supply, or delivery challan information ready, along with transporter identification and the transport document number or vehicle number as applicable. The entries should match the shipment paperwork. The official FAQ says a submitted wrong entry cannot simply be edited; it describes cancellation and generation of a correct replacement as the route.
How long is an e-way bill valid?
Under the current guidance in the E-Way Bill System FAQ, validity for a regular conveyance is one day for every 200 km or part of that distance; for over-dimensional cargo, it is one day for every 20 km or part. The FAQ says validity begins from the first Part B entry. It also describes limited exceptions to vehicle-detail requirements for certain movements of up to 50 km and a same-state 20 km movement to a weighbridge subject to a delivery challan. Those exceptions are conditional; do not apply them to other movements without checking the rule. See the updated e-way bill guidance.
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Can an e-invoice and e-way bill be generated together?
They can be connected in a system workflow, or handled separately, depending on the transaction and setup. GSTN’s advisory dated 17 June 2026 addresses e-way bill generation together with an IRN, generation using an IRN, bill-to/ship-to transactions, and voluntary closure. In specified flows where ship-to details and e-way bill generation are provided, the Ship-to GSTIN is conditionally mandatory; if the consignee is unregistered, the advisory directs users to enter “URP” for that field. Businesses using an ERP or API integration should follow the current field requirements for their exact flow: GSTN advisory on e-invoice and e-way bill API workflows.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Pre-dispatch checks for both documents
- Check the supplier. Identify the relevant GSTIN and assess PAN-based aggregate turnover for the preceding financial years from FY 2017–18 onward against the current e-invoice notification.
- Check the invoice. Confirm that the document and transaction are covered and that no applicable supplier or transaction exclusion changes the result.
- Check the consignment. Determine value under the e-way bill rules, classify the goods, and check exemptions and special cases, including any that apply below ₹50,000.
- Check the movement. Confirm origin, destination, route distance, transporter, vehicle or mode details, and whether validity will cover the trip.
- Match the records. Ensure invoice or delivery-challan data and transport particulars agree across the shipment paperwork and portal entries.
- Check the live workflow. If the systems are integrated, verify current IRP/e-way bill fields and instructions, especially for bill-to/ship-to shipments.
Rules, notifications, and portal/API details can change. Confirm the current requirements and live portal workflow on the dispatch date; this is a general guide, not a determination for a particular taxpayer, product, route, or consignment.
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