E-Invoicing and E-Way Bill: Who Needs Them and How They Work

E-invoicing

Businesses above the notified aggregate turnover threshold must generate an Invoice Reference Number (IRN) and QR code for B2B invoices through the e-invoice portal. The threshold has been reduced in steps; check the current limit on the GST portal.

E-way bill

An e-way bill is generally required for movement of goods when the consignment value exceeds ₹50,000, with state-specific variations for intra-state movement and some exemptions.

Practical tips

• Use billing software that integrates IRN generation.
• Report invoices within the permitted time window.
• Match the e-way bill vehicle and consignment details to invoices.

Automating this is one of the best uses of financial software: see GstMan E-Invoice & E-Way Bill.

General information only; not professional advice. Rates, limits and due dates change. Verify with official sources or consult a professional. Reviewed October 2026. See our editorial policy.