Generating & Managing e-Way Bills

Learning Objectives

Is practical lab ke end tak student:

  • E-Way Bill ka concept samjhega.
  • E-Way Bill applicability identify karega.
  • Invoice aur E-Way Bill ka difference samjhega.
  • Part-A aur Part-B samjhega.
  • TallyPrime mein E-Way Bill enable karega.
  • E-Way Bill portal/API setup ka concept samjhega.
  • Local aur interstate transaction ke liye E-Way Bill details enter karega.
  • Sales invoice se E-Way Bill generate karega.
  • Purchase transaction ke liye E-Way Bill handle karega.
  • Delivery Note se E-Way Bill generate karega.
  • Stock/branch transfer ka E-Way Bill practice karega.
  • Transporter details maintain karega.
  • Vehicle number update karega.
  • E-Way Bill cancel karega.
  • E-Way Bill report verify karega.
  • Offline E-Way Bill JSON export karega.
  • Bulk E-Way Bill generation ka workflow practice karega.
  • Common E-Way Bill errors troubleshoot karega.

Core Concept: Invoice vs E-Way Bill & Parts

E-Way Bill: Goods movement ke liye electronic document hai jo GST compliance ke antargat specific value threshold ke upar transport hone wale goods ke liye generate kiya jata hai.

Invoice vs E-Way Bill Comparison

Particular Tax Invoice E-Way Bill
Main Purpose Supply / Accounting documentation Goods movement authentication
GST Calculation Yes No
Goods Details Yes Yes
Transport Details Limited / Optional Mandatory
Vehicle Details Not always Mandatory in Part-B
EWB Number No Yes (12-digit unique number)
Golden Rule:
Tax Invoice supply ko document karta hai; E-Way Bill goods ke physical movement ko authenticate karta hai.

E-Way Bill ke Main Components

  • Part-A: Supplier & Recipient GSTIN, Dispatch From & Ship To address, Invoice N& Date, Value of Goods, HSN Code, aur Tax details.
  • Part-B: Transporter Name & ID, Mode of Transport (Road/Rail/Air/Ship), Vehicle Number, Document/LR Number, aur Approximate Distance (KM).

Company & Masters Configuration

Company Setup

  • Company: ABC Traders (Maharashtra) | Registration: Regular | FY: 2026–27

Required Masters Setup:

  • Local Customer: Mumbai Retail Pvt Ltd (Sundry Debtors, Maharashtra)
  • Interstate Customer: Gujarat Electronics Pvt Ltd (Sundry Debtors, Gujarat)
  • Transporter: FastTrack Logistics (Sundry Creditors / Transporter ID)
  • Stock Item: LED Monitor (Unit: Nos, GST @ 18%, Opening: 100 Nos @ ₹8,000 = ₹8,00,000)

E-Way Bill Feature Activation in TallyPrime:

  1. Press F11 (Features) → Set Enable Goods and Services Tax (GST) to Yes.
  2. In GST Details screen:
    • Set e-Way Bill applicable to Yes.
    • Enter Applicable from date.
    • Set Threshold limit includes: Invoice value.
    • Threshold limit for intrastate: ₹50,000.
    • Threshold limit for interstate: ₹50,000.
  3. Press Ctrl + A to save.

Practical Walkthroughs in TallyPrime

Practical 1 — Local Sales with E-Way Bill (F8: Sales)

01-Aug-2026: Sold 20 Nos LED Monitors @ ₹5,000 to Mumbai Retail Pvt Ltd (Local).

  • Taxable Value = ₹1,00,000 | CGST @ 9% = ₹9,000 | SGST @ 9% = ₹9,000 | Invoice Total = ₹1,18,000
  • E-Way Bill Details (Ctrl + I → e-Way Bill Details): Dispatch From: ABC Traders | Ship To: Mumbai Retail Pvt Ltd | Mode: Road | Distance: 100 KM | Transporter: FastTrack Logistics | Vehicle No.: MH12AB1234.
  • Save voucher → Online E-Way Bill prompt: Yes → TallyPrime fetches and prints the 12-digit E-Way Bill number!

Practical 2 — Interstate Sales with E-Way Bill (F8: Sales)

05-Aug-2026: Sold 40 Nos LED Monitors @ ₹5,000 to Gujarat Electronics Pvt Ltd (Interstate).

  • Taxable Value = ₹2,00,000 | IGST @ 18% = ₹36,000 | Invoice Total = ₹2,36,000
  • E-Way Bill Details: Mode: Road | Distance: 550 KM | Transporter: FastTrack Logistics | Vehicle No.: GJ01CD5678.
  • Save voucher and generate interstate E-Way Bill online.

Practical 3 — Purchase / Inward Supply E-Way Bill (F9: Purchase)

08-Aug-2026: Purchased goods worth ₹1,50,000 + 18% IGST (₹27,000) = ₹1,77,000 from Gujarat Supplier.

  • Provide transporter details and Vehicle NGJ01EF4567 (Distance: 500 KM) inside the Purchase Voucher to track inward movement.

Practical 4 — Delivery Note & Branch Stock Transfer

  • Delivery Note (Alt + F9): Customer dispatch before sales invoicing (e.g., 10 LED Monitors to AhmedabadE-Way Bill is generated directly through the Delivery Note voucher.
  • Branch Transfer: Transferring 10 Nos LED Monitors (₹80,000) from Mumbai Warehouse to Pune WarehousRecord via Delivery Note with transport details to generate an internal stock-transfer E-Way Bill.

E-Way Bill Lifecycle Management (Update, Cancel & Offline Export)

Updating Vehicle Number / Part-B:

  1. If a vehicle breaks down or transshipment occurs, open e-Way Bill Report.
  2. Select the transaction → Press Update Part-B.
  3. Enter New Vehicle N(e.g., MH14XY9876) and Reason for Change.
  4. Send/upload update to portal.

Cancelling an Incorrect E-Way Bill:

Important Rule:
Ek baar generate hua E-Way Bill edit nahi kiya ja saktaCancel karke fresh E-Way Bill generate karna padta hai.

Offline Bulk Generation via JSON Export:

  1. Go to Alt + Z (Exchange) → Send for e-Way Bill.
  2. Select pending transactions using Spacebar.
  3. Press X (Offline Export) to export the data into a JSON file.
  4. Login to ewaybillgst.gov.in → e-Way Bill → Generate Bulk → Upload JSON file.

Complete Practice Sets

Practice Set — Level 1 (Sequential Lab)

  1. 01-Aug: Local sale ₹60,000 to Mumbai Retail (Vehicle: MH12AB1234, Distance: 80 KM).
  2. 03-Aug: Interstate sale ₹1,00,000 to Gujarat Electronics (Vehicle: GJ01AB1234, Distance: 500 KM).
  3. 05-Aug: Interstate sale ₹2,00,000 to Delhi Electronics (Vehicle: DL01AB9876, Distance: 1,400 KM).
  4. 08-Aug: Inward purchase ₹1,50,000 from Gujarat Supplier (Vehicle: GJ05XY4567).
  5. 01-Aug: Delivery Note for 10 Nos LED Monitors (₹80,000) dispatched to Pune.
  6. 01-Aug: Stock transfer ₹90,000 from Mumbai to Pune Warehouse.
  7. 01-Aug: Sale of ₹1,20,000 → Update vehicle from MH14CD5678 to MH12XY9876.
  8. 02-Aug: Generated wrong E-Way Bill → Practice Cancellation and Regeneration workflow.

Bulk Invoicing Practice Schedule:

Invoice No. Invoice Value (₹) Supply Type Destination E-Way Bill Status
INV-001 80,000 Local Thane Generated
INV-002 1,20,000 Interstate Surat Generated
INV-003 75,000 Local Nashik Generated
INV-004 2,00,000 Interstate Ahmedabad Generated
INV-005 90,000 Local Pune Generated
INV-006 1,50,000 Interstate Jaipur Generated
INV-007 65,000 Local Nagpur Generated
INV-008 1,80,000 Interstate Delhi Generated
INV-009 1,10,000 Local Kolhapur Generated
INV-010 2,50,000 Interstate Bangalore Generated

Verification Reports, Troubleshooting & FAQs

Verification Reports in TallyPrime:

  • e-Way Bill Report (Alt + G → e-Way Bill): Displays Pending for Generation, Generated, Part-B Pending, Rejected, and Cancelled lists.
  • GST Tax Analysis (Ctrl + O): Verify taxable values, HSN codes, and tax rates prior to generation.
  • Sales Register: Ensure E-Way Bill number and QR code print on the tax invoice.

Common Troubleshooting Errors:

  • Invalid GSTIN / Pin Code Mismatch: Recipient ka Pin code aur State match hona mandatory hai.
  • Part-B Pending: E-Way Bill tab tak fully valid nahi hota jab tak Vehicle Number ya Transporter Doc Nenter na ho.
  • Attempting to Edit Generated EWB: Always cancel and re-generate instead of modifying the invoice number.

Frequently Asked Questions:

  • Q: E-Way Bill kis transactions par mandatory hai?
    A: Consignment value ₹50,000 se zyada hone par goods ke transport movement ke liye mandatory hota hai.
  • Q: Kya services ke liye E-Way Bill generate hota hai?
    A: Nahi, E-Way Bill sirf physical goods ke movement ke liye hota hai.
  • Q: Vehicle breakdown hone par kya karein?
    A: E-Way Bill report mein jakar Update Part-B option se new vehicle number update karein.

Quick Revision & Completion Checklist

E-Way Bill Golden Workflow:
Create Invoice / Delivery Note → Enter Transport & Vehicle Details → Save Voucher → Generate E-Way Bill Online / Offline JSON → Verify 12-Digit EWB Number → Reconcile Report

Completion Checklist:

  • E-Way Bill feature and threshold limits configured
  • Party GSTINs, Pin Codes, and Transporter IDs setup
  • Local & Interstate Sales E-Way Bills generated
  • Purchase and Delivery Note movement E-Way Bills recorded
  • Part-B vehicle updates executed
  • E-Way Bill cancellation and offline bulk JSON export completed
  • E-Way Bill reports reconciled