E-Way Bill Changes After e-Invoicing Update – July 2025
In order to discourage tax evasion and bring transparency, the government is trying to interlink all pillars of GST. One of these steps was through generating e-way bills from e-invoicing details like the Invoice Reference Number (IRN).
Continue reading to know the update in the e-way bill, although e-invoicing is now being made compulsory for another category of taxpayers. What is the connection between e-way bills and e-invoices?
An e-way bill consists of two components:
• Part A consists of invoice information like the recipient and supplier's GSTIN, invoice number, delivery location, HSN codes, etc.
• Part B consists of transporter information like transporter ID, vehicle number, etc.
The taxpayer prepares both parts from the e-way bill portal by manually filling up the
invoice and transporter information.
With e-invoicing, the process is semi-automated. Information in e-way bills can be auto-filled from the e-invoicing portal, whereas at present, it is not possible. Bi-part A & B of the e-way are automatically filled once the e-invoice is successfully validated, subject to some optional information (transporter ID and transport mode) in the e-invoice being updated. The reason for bringing this change is to make it easier to generate e-way bills.
Note: Existing users of the e-way bill portal can log in to the e-invoice portal using the same credentials rather than obtaining a new registration
Facilities on the e-invoice portal for:
• Generation of an e-way bill based on IRN: A user is required to submit the IRN to generate an e-way bill on the e-invoice portal.
• Bulk generation of e-way bill: The government offers a bulk generation facility for companies that have many transactions on a daily basis.
• Print e-way bill: For the e-way bill option, a user can choose the print EWB option and then provide the e-way bill number. Once the EWB number has been provided, the e-way bill will be shown with a print option. Try Clear e-Invoicing, a unified e-invoicing and e-way bill solution
How will e-way bills be created after e-invoicing?
There is no difference in the procedure for generating e-way bills. Only an extra facility to create e-way bills using IRN is added. A user may follow the following
Steps:
• Upload the invoice into the invoice registration portal (IRP).
• The GSTN validates the compulsory details, and on successful validation, the IRP generates a unique number referred to as the invoice reference number and a QR code on the invoice.
• This information is passed on to the e-way bill portal, where section 12 of the e-invoice schema (e-way bill details) is reported. The APIs are employed to create e-way bills from IRN.
• The user should then log into the e-way bill portal and provide the invoice IRN for which they want to create an e-way bill.
• Part A and B will automatically populate if the mandatory details are updated in the e-invoice.
• Submit. There should be no errors, and the e-way bill will get generated, and one can download it in the form of a JSON or PDF file.
Effect of cancellation or amendment of e-invoice on the e-way bill
There is no current provision for cancelling the e-way bills in case of the cancellation of e-invoices. Where there are wrong invoices, the same mistakes will also be carried forward in e-way bills. Recently, the NIC made it clear that the e-way bill needs to be cancelled first followed by the IRN. An e-way bill cannot be created for a cancelled IRN.
Effect on companies due to e-way bill integration with e-invoicing
The purpose behind the integration of the e-invoicing system with the e-way bill system is to simplify the process altogether and make it automatic. Along with this, the government has also connected e-way bills with the GST return filing. The generation of e-way bills will be blocked for those taxpayers who have two or more consecutive pending GST returns to be filed. These integrations will prove to be beneficial to the businesses in the following ways:
• Compliance made easy for the taxpayers.
• Maintaining accuracy by making it automatic.
It will also be advantageous to the government in maintaining less tax evasion.