Changes in the E-way Bills after E-Invoicing Update


    The most recent update in E-invoicing has introduced changes in e-way bills. As per the latest updates which came into effect on 1st October 2022, E-Invoicing is now applicable to all businesses which have a turnover greater than ₹10 crores. This turnover can be in any year from FY 2017-18 onwards. So, if a business has generated a turnover in excess of 10 crores in any financial year from FY 17-18 onwards, then E-Invoicing applies to that business, even if their turnover is less than ₹10 crores in the current or the last financial year.

    Let us take a look at the scope and impact of the new changes in e-way bills after the latest update.

    Changes in E-way Bills

    How Are E-way Bills and E-invoices Related?

    There are two parts in an E-Way bill, as below:

    Under the current method, taxpayers manually update the invoice data and transporter details before generating both parts of the e-way bill via the e-way bill portal.

    According to changes in e-way bills after new update , they will be auto-populated from the e-invoicing portal itself. Both portals will use the same login credentials as well. However, to fully auto-populate the e-way bill, you will need to mention even the optional details like mode of transport and transporter ID in the e-invoice. The intention behind these updates is to make it easier to generate e-way bills.

    The changes in e-way bills after latest update will lead to the following advantages:

    1. Generating e-way bill using the IRN: A user needs to mention the IRN on the e-invoice portal to generate an e-way bill.
    2. E-way bill bulk generation: This facility is offered by the Government to facilitate larger businesses that have a high volume of transactions every day.
    3. Print e-way bill: After choosing the print EWB option from the e-way bill option, a user must enter the e-way bill number. Once this is done, the user will see the option to print the e-way bill.

    How Will E-way Bills Be Produced Once the E-invoicing System Has Been Instated?

    The method used to create e-way bills will remain unchanged. However, an additional facility will generate e-way bills from IRN. A user can follow the steps listed below:

    1. Upload the invoice to the portal for invoice registration. (
    2. Following a successful validation by the GSTN, the IRP will provide a unique number called an invoice reference number and print a QR code on the invoice.
    3. The e-way bill portal, where section 12 of the e-invoice schema (e-way bill details) is reported, will get this data. E-way bills from IRN are generated using the APIs.
    4. After logging in, a user should enter the IRN of the invoice for which an e-way bill is required and log out.
    5. If the necessary information is changed in the e-invoice, Parts A and B will automatically fill in.
    6. Select “Submit.” The e-way bill will be generated with no mistakes, and you can download it as a JSON or PDF file.

    How do Changes in E-way Bills Affect Cancellation?

    There are currently no provisions to cancel e-way bills by cancelling e-invoices. If there are errors in the information entered in the e-invoice, they will be reflected in the e-way bill as well since it is auto-populated. The NIC has recently provided clarification that the e-way bills must be cancelled before the IRN. E-Way bills are not generated for cancelled IRNs.

    Impact of the Changes in E-way Bills on Businesses

    Integrating the e-invoicing and e-way bill systems aims to streamline and automate the process. The government has additionally connected e-way bills to the submission of GST returns. For taxpayers with two or more consecutive outstanding GST returns, the creation of e-way bills would be blocked. The following advantages for firms will result changes in e-way bills after latest update:

    1. Easy compliance for taxpayers
    2. Ensuring accuracy through process automation.
    3. Reduced tax evasion will benefit the government as well.


    The integration of the e-invoicing and e-way bill systems is set to bring significant changes in e-way bills. The automation of the process will lead to easy compliance for taxpayers, improved accuracy, and reduced tax evasion, benefiting both businesses and the government. The introduction of e-invoicing and the gradual expansion of its application to more taxpayers, including the latest update requiring businesses with a revenue of more than Rs. 10 crores to use electronic invoicing, demonstrates the government’s commitment to digitalization and modernizing the tax system.

    • Home
    • /
    • GST
    • /
    • changes in e way bills after e invoicing update

    BUSY is a simple, yet powerful GST / VAT compliant Business Accounting Software that has everything you need to grow your business.

    phone Sales & Support:

    +91 82 82 82 82 82
    +91 11 - 4096 4096