What is an e-way bill?
An e-way bill is an electronic permit for moving goods, generated on the GST e-way bill portal. It carries the invoice details, the goods and the vehicle, and the transporter must carry its number while the goods are on the road.
- Needed when one consignment of goods worth more than ₹50,000 (including GST) is moved.
- Always needed between states. Within a state, most states use the same ₹50,000 limit; a few set a higher one.
- Usually the seller generates it. The buyer or the transporter can generate it if the seller has not.
- Valid for one day per 200 km for normal cargo. A 450 km trip gets three days.
- The rule depends on value and movement, not on whether the buyer has a GSTIN, so B2C sales can need one too.
What is a GST e-invoice?
An e-invoice is a normal GST invoice that is registered on the government’s Invoice Registration Portal (IRP). The portal returns an Invoice Reference Number (IRN) and a signed QR code, which you print on the invoice.
- Needed if your aggregate annual turnover crossed ₹5 crore in any financial year since 2017-18.
- Applies to B2B invoices, exports, and credit and debit notes to registered buyers.
- Not needed for sales to consumers (B2C).
E-way bill vs e-invoice
| E-way bill | E-invoice | |
|---|---|---|
| What it is | Permit to move goods | Registered GST invoice (IRN + QR) |
| Depends on | Value of goods moved (over ₹50,000) | Your annual turnover (over ₹5 crore) |
| Buyer type | Any buyer | Registered buyers and exports |
| Services | No — goods only | Yes — goods and services |
They are separate: a sale can need one, both or neither. An e-invoice does not replace the e-way bill, but once an invoice has an IRN, the e-way bill can be generated from it.
How to use this checker
- Enter the value of the goods in this consignment, including GST.
- Say whether the goods stay in your state or go to another state.
- Say whether the buyer is a business with a GSTIN or a consumer.
- Pick your annual turnover. The answer for both the e-way bill and the e-invoice shows at once, with the reason.
Billman