For many distributors and manufacturers, two pieces of GST paperwork now sit between a packed order and a moving truck: the e-invoice and the e-way bill. Both are generated online, both have rules about timing, and both cause delays at the dock when they are left to the last minute.
This guide covers the essentials. GST rules change by notification, so confirm current thresholds and exceptions with your tax adviser.
E-invoice in brief
- Who: registered businesses whose aggregate annual turnover has exceeded ₹5 crore in any financial year since 2017-18, for B2B supplies (with some categories exempt).
- What: each invoice (and credit or debit note) is reported to an Invoice Registration Portal (IRP), which returns an IRN (invoice reference number) and a signed QR code printed on the invoice.
- When: at the time of invoicing. Since 1 April 2025, businesses with turnover of ₹10 crore or more must report within 30 days of the document date, after which the IRP will not accept it.
- Why it matters: an invoice that needed an IRN and doesn't have one is not a valid tax invoice for your customer's input tax credit.
E-way bill in brief
- What: a record of goods in movement — consignor, consignee, goods, value, and the vehicle (Part B).
- When: for movements above the notified consignment value — ₹50,000 in general — with state-specific limits for some movements within a state, and exceptions for some goods.
- Validity depends on distance, so a delayed dispatch may need an extension.
- Link with e-invoice: where both apply, the e-way bill can be generated from the e-invoice details.
Fitting them into dispatch
The common failure is leaving both to the moment the truck is waiting. A routine that avoids it:
- Confirm the order and invoice before loading, not after.
- Generate the e-invoice as part of invoicing, so the IRN and QR code are on the printed invoice.
- Plan the vehicle for the run — see delivery runs — so Part B details are known.
- Generate the e-way bill for consignments that need one, before the vehicle leaves.
- Check the run's documents with the manifest at the gate.
- Record delivery with proof — see proof of delivery.
Common mistakes
- Generating IRNs in bulk at month end, risking the 30-day limit for larger businesses.
- Cancelling and re-issuing to fix errors that a check before invoicing would have caught.
- Vehicle changes mid-route without updating the e-way bill.
- Credit notes forgotten — they need IRNs too where e-invoicing applies.
How Zaqnet fits in
In Zaqnet, generating and cancelling e-invoices and e-way bills is part of the sales workflow in ControlRoom, controlled by its own permission so only the people responsible can do it. Orders, invoices, delivery runs and proof of delivery sit together, and day-end closure with AutoSync hands supported records to TallyPrime or BUSY.
Paperwork that is generated in the flow of work is paperwork that never holds up a truck.