E-Invoicing was made mandatory for businesses having an annual turnover of more than INR 500 crores (in any financial year since 2017-18) on 1 October 2020. As on 16 December 2020, more than 33,000 Taxpayers had accessed the e-Invoicing system and generated more than 1250 Lakhs of IRN from the NIC portal.
To integrate the e-Invoicing mechanism and E-Way Bill generation, the Government has enabled a system for the Taxpayers to generate e-Way Bills while generating the Invoice Reference Number (IRN) or after the generation of IRN. There are two APIs for this purpose.
A provision to generate E-way Bill or ‘Part-A Slip’ is available. The ‘Part-A Slip’ will enable the supplier to assign the e-Invoice to the Transporter. Using this, the Transporter can enter the Part-B and generate the regular E-Way Bill.
How Can Transporters Generate E-Way Bills For E-Invoices?
A Transporter can be enabled to generate E-Way Bills by the supplier. The possibilities here are:
- While preparing the invoice, if the supplier is aware of the Part-B details, he/she can enter the invoice details along with the transportation (Part-B) and Transporter ID details (as per the e-way bill requirements) and generate the IRN and EWB. This EWB can be passed onto the Transporter for movement of goods. The Transporter can further update the Part-B of the EWB if required.
- While preparing the invoice, if the supplier does not have the Part B details but knows the Transporter, then, he/she can enter the invoice details along with the Transporter ID (as per the e-way bill requirements) and get the IRN generated along with the ‘Part-A Slip’. This ‘Part-A Slip’ number can be shared with the Transporter so that he/she can enter the transportation details as per the requirement and generate the E-Way Bill. Here, the Transporter will also be enabled to carry out the other activities* relating to the e-Way Bill, if required.
- While preparing the invoice, if the supplier is not aware of the Part B details and the Transporter, then, he/she can enter the invoice details and get the IRN generated. Once the transportation or Transporter details are available, the supplier can generate the E-Way Bill or ‘Part-A Slip’ accordingly, using ‘Generate EWB by IRN’ API and pass it to the Transporter for further actions, if required, and start the movement of goods.
*Once an E-Way Bill number is available for an e-Invoice, the Transporter can execute all the activities connected to the e-way bill (update Part-B, update Transporter, extension, etc.) on the e-Way Bill portal as usual.