Key takeaways
- E-invoice
- Mandatory above ₹5 crore aggregate turnover (any year since 2017-18)
- 30-day rule
- Turnover ₹10 crore and above must report within 30 days of invoice date
- E-way bill
- Generally above ₹50,000 consignment value; state limits vary
- Validity
- 1 day per 200 km for normal cargo
- In ERP
- All of it from one dispatch entry
Why GST belongs inside the ERP
In many plants GST is the last step of a long chain: the store dispatches, someone types the invoice, someone else creates the e-way bill on the portal, and the accountant reconciles everything at month end. Each hand-off is a chance for a quantity, a rate, an HSN code or a vehicle number to change. Mismatches then show up as notices, blocked credit for customers or penalties on the road.
When GST is inside the ERP, the statutory documents are a by-product of the operation. The dispatch entry already knows the customer, items, HSN codes, quantities, rates, place of supply, transporter and vehicle. Generating the e-invoice and e-way bill from it is a click, and the return data follows automatically.
GST rules change by notification. The thresholds in this guide reflect the position in October 2026. Confirm current rules with your chartered accountant before acting on them.
E-invoicing: what it is and who must comply
E-invoicing does not mean emailing a PDF. It means reporting each B2B invoice to a government Invoice Registration Portal (IRP), which validates it and returns an Invoice Reference Number (IRN) and a digitally signed QR code. The invoice printed for the customer must carry both. The IRP passes the details to the GST system, which pre-fills the supplier's GSTR-1 and the buyer's credit data.
| Rule | Current position |
|---|---|
| Who must e-invoice | Businesses whose aggregate annual turnover exceeded ₹5 crore in any financial year from 2017-18 onwards |
| Documents covered | B2B invoices, credit and debit notes, exports and supplies to SEZs |
| Time limit | Businesses with turnover of ₹10 crore or more must report within 30 days of the invoice date |
| Once applicable | Continues even if turnover later falls below the threshold |
| Not covered | B2C invoices and certain notified sectors |
For a manufacturer above the threshold, an invoice without a valid IRN is not a valid tax invoice for B2B supplies, which is why the IRN must be generated before the goods leave.
E-way bills: when goods move
An e-way bill is an electronic document required for the movement of goods above a value threshold. It has two parts: Part A with the invoice or challan details, and Part B with the transporter and vehicle. The e-way bill is valid for movement only once Part B is filled.
| Rule | Current position |
|---|---|
| Value threshold | Consignment value above ₹50,000; some states set a higher limit for movement within the state |
| Validity | 1 day for every 200 km for normal cargo (shorter distances for over-dimensional cargo) |
| Job work | Certain job-work movements, including inter-state movement to a job worker, need an e-way bill regardless of value |
| Movement types | Supplies, returns, job work, branch transfers, sales returns |
| Changes | Vehicle can be updated in Part B; an e-way bill can be extended before expiry, or cancelled within 24 hours if goods have not moved |
When e-invoicing applies, the e-way bill can be generated directly from the IRN, carrying Part A over automatically. In an ERP, the dispatch screen asks for the vehicle and transporter once and creates both.
How it works inside an ERP, step by step
- Dispatch entry. The store or dispatch team selects the order, lots and packing list. Quantities come from what was actually packed.
- Tax invoice. The invoice is created from the dispatch with the customer's GSTIN, place of supply, HSN codes, rates and tax.
- Validation. The ERP checks GSTINs, pin codes and HSN codes before sending, catching most rejections early.
- IRN and QR. The invoice is sent to the IRP; the IRN and signed QR come back and print on the invoice.
- E-way bill. Vehicle and transporter details are added, and the e-way bill is generated from the IRN.
- Accounts and returns. The sale posts to the customer ledger and to GST return data, already matching the IRP.
Credit notes for returns, debit notes for price changes and job-work challans follow the same pattern: the operation creates the statutory document.
Common errors, and how an ERP prevents them
| Error | What happens | Prevention in ERP |
|---|---|---|
| Wrong or cancelled GSTIN | IRP rejects the invoice | GSTIN validated on the party master |
| Missing or invalid HSN | Rejection or mismatch in returns | HSN mandatory on the item master |
| Pin code and distance mismatch | E-way bill rejected or short validity | Pin codes on party and plant masters |
| Invoice quantity differs from goods | Problems at checkpoints and with the buyer | Invoice created from the packed quantity |
| IRN reported too late | Invoice cannot be registered after the 30-day limit (for ₹10 crore+) | IRN generated at dispatch, not later |
| E-way bill expired in transit | Penalty and detention risk | Validity shown, extension prompted before expiry |
From documents to returns
Because e-invoice data flows to the GST system, a supplier's GSTR-1 is largely pre-filled for B2B invoices. The value of an ERP here is reconciliation: comparing what your books say with what the portal holds, and what your suppliers reported with the credit you claim. Purchase invoices are matched against goods receipts in the ERP, so credit is claimed only on material that actually arrived.
- Sales register that matches IRP data line by line
- Purchase register matched to goods receipts
- Credit and debit notes linked to the original invoice
- Job-work data ready for ITC-04
Job work has its own return and time limits; see job work and ITC-04 explained.
Questions buyers ask
What is the e-invoice limit in 2026?
E-invoicing is mandatory for businesses whose aggregate annual turnover exceeded ₹5 crore in any financial year from 2017-18 onwards. Businesses with turnover of ₹10 crore or more must report invoices within 30 days of the invoice date. Confirm the latest notification with your accountant.
Can an ERP generate e-invoices automatically?
Yes. An ERP built for India sends invoice data to the IRP, receives the IRN and signed QR code and prints them on the invoice, usually at the moment of dispatch.
When is an e-way bill required?
Generally for movement of goods with a consignment value above ₹50,000, with some states setting higher limits within the state. Certain job-work movements need one regardless of value.
How long is an e-way bill valid?
For normal cargo, one day for every 200 km of distance. It can be extended before it expires if the goods are still in transit.
Does eManage handle e-invoice and e-way bill?
Yes. All eManage editions generate the tax invoice, e-invoice, e-way bill and GST return data from the same dispatch entry, with job-work challans and ITC-04 from the same records.