1. The E-Invoice System and E Way Bill System are seamlessly integrated. The Credentials of E Way Bill System work on E-Invoice System and Invoice Reference Portal (IRP) can be used to generate E-way bills.

2. E-waybill system is directly integrated with the E-invoicing system. It is totally upon the choice of the taxpayers if they want to generate E-way Bill at the time of generation of E-invoice or later on by using the IRN as a reference. However, E- Waybill will be invalid without a valid E-invoice (wherever E-invoice is required to be generated).

3. If the taxpayer sends the transportation details along with the invoice details to IRP, then the IRP communicates with the E-Way Bill portal in real-time and generates E-Way Bill, thus saving time and efforts required at the taxpayer’s end.

4. Generation of E-Invoice & E Way Bill Simultaneously: There are mandatory and optional fields have been provided by the Government in Schema for the generation of E-Way Bill through IRP. The extent of contents in E Way Bill generated will depend upon the details send to Invoice Reference Portal (IRP). In case both Part-A and Part-B details of the e-way bill are provided in the e-invoice schema, the details will be used to generate an E-way bill simultaneously.

5. Part A of E- Way Bill Generation: In case, transporter ID and distance along with invoice details are sent to IRP then only Part A of E Way Bill will be generated similar to how it happens in the current E-Way Bill system. The IRP system will send E-way Bill number and generated date (No Validity Date) back to the IRP which further goes to the taxpayers with IRN and other details like Acknowledgement number & date etc.

E Way bill can be generated later on for already generated e-invoice in IRP. Part-B details will have to be provided by the user in E- Way Portal or by using IRN in E- Invoice Reference Portal(IRP)

6. E-Way Generation by using IRN : E Way Bill can be generated by using the IRN as a reference. This option is used to generate the e-Way Bill for already generated e-invoice. For the purpose, the user needs to log in to Invoice Reference Portal, and then select the sub-option ‘Generate e-Way Bill’ under the ‘e-Way Bill’ option on the menu. The following screen will be displayed:-

E-Way Generation by using IRN

6.1 The user has to select and enter the Ack No. or IRN or Date of e-invoice as per the availability and clicks go. The system will display the Part A EWB details and prompts the user to enter the details of transportation under ‘e-waybill Details’.

6.2 Here the user will first enter the transporter name, transporter ID, and approximate distance (km) to be covered by the shipment.

6.3 The e-waybill system will Auto – calculate and display the estimated motorable distance between the supplier and recipient addresses as per the PIN codes entered in the e-invoice entry form. User is also allowed to enter the actual distance as per the movement of goods. However, it will be limited to 10% more than the auto-calculated distance displayed. In case, the PIN Code of both source and destination is the same, the user is allowed to enter distance up to a maximum of 100 KMs only.

6.4 The user has to select the mode of transportation – road, rail, air, or ship and vehicle type. Next, he has to update the vehicle no. and transporter doc no. and date.

6.5 Once a request for EWB is submitted, the system validates the entered values and pops up the appropriate message if there is an error. Otherwise, the system generates the EWB with a unique 12 digit number.

6.6 The user can take the print out of the EWB using the ‘Print’ option provided.

7. E-waybill can also be generated from the same JSON file sent for registration at IRP. However, the challenge would be in the issuance of e-waybill in case of delivery in installments.

8. In case incomplete information has been passed for the generation of E Way Bill, then IRN will be generated and returned but not E Way Bill number. However subsequently, based on IRN, E Way Bill can be generated.

9. Bulk E-waybill Generation using Invoice Registration Number (IRN): Bulk e-way bill generation facility using IRN is offered by the Government to businesses that generate a substantial number of transactions each day. Bulk e-way bill generation facility is a simple solution for generating multiple e-way bills using IRN is a one-time process.

9.1 For generating a Bulk e-Way Bill using IRN the user needs to have the EWB bulk converter or the excel file, which helps the user to create a request for multiple EWB’s through IRN in a single JSON file.

9.2 For the preparation of the e-Invoice JSON file for bulk generation, Please go to the “Bulk Generation Tools” under Help -> Tools on the homepage of the e-invoice portal and download the “E-waybill Generation by IRN – JSON Preparation” tool.

9.3 Upload JSON: On click of the ‘Browse’ button, the system will request to select the JSON file.

9.4 user has to upload the Bulk EWB through the IRN request file (maximum allowed file size for upload is 2 MB) to the e-invoice system.

9.5 After processing the JSON file, the system generates the E-Way Bills with a success message and shows the e-way bill no. for each request. If it is not possible it will show the appropriate error for each request.

9.6 The system shows the E- Way Bill with an option to take the print.

e invoicing and eway bill under GST

10. Relevant points of E-Way Bill & E-Invoice Integration

10.1 IRN has to be generated before the e-waybill. On the same line, if IRN has to be canceled, the first e-way bill has to be cancelled and then IRN.

10.2 E-way Bill is not generated for document types of Debit Note and Credit Note and Services.

10.3 E-Waybill will not be generated if the Supplier or Recipient GSTIN is blocked due to non-filing of Returns

10.4 It is not required to carry a physical copy of an e-invoice if the e-invoice with QR Code can be shown on a digital invoice ie mobile etc to the proper officer.

10.5 Place of State Code will determine whether the supply is Inter-State or Intra State.

10.6 Bill To is relevant for e-invoicing whereas Ship To is for E-Way Bill generation.

10.7 The Port Code is not mandatory in the case of export transactions for goods.

11. Mapping of E Way Bill Schema with API( Invoice Reference Number ) IRN is available at https://einv-apisandbox.nic.in/Mapping_of_ewaybill_schema.html

*****

The Author can be approached at caanitabhadra@gmail.com

Author Bio

More Under Goods and Services Tax

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Posts by Date

December 2020
M T W T F S S
 123456
78910111213
14151617181920
21222324252627
28293031