E-way bill and e-invoice: two related but distinct concepts

An e-way bill is an electronic document generally generated for the movement of goods. It records details of the consignment, the supplier and recipient, and the transport used.

Whether an e-way bill is needed depends on the nature of the movement and the rules and notifications in force. This guide does not state applicability limits. Please verify on the official e-way bill system.

Under e-invoicing, certain invoices are reported to a government-notified Invoice Registration Portal. The portal validates the invoice and returns an IRN and a QR code, which are included on the invoice.

Reported invoice details can then flow into GST reporting, which can help keep invoices and returns consistent. Whether e-invoicing applies depends on current notifications, which should be verified on the official e-invoice system.

• IRN: a unique reference returned when an invoice is successfully reported
• QR code: carries key invoice details and is included on the invoice
• Reported details can relate to GST return reporting

A single sale of goods may involve both an e-invoice and an e-way bill. Depending on the systems and rules in force, some details may be shared between them. However, each has its own purpose and applicability, and each should be checked separately.

Differences between the invoice, the e-way bill and the transport details can cause problems in transit or in reporting. Errors should be handled through the correction or cancellation options available in the official systems, within the rules that apply.

CareAll can help you understand both concepts, review invoice and consignment details and assist with generation through the official systems with your confirmation. Submitting an enquiry on this website does not generate any e-way bill or e-invoice.