GST E-Invoice and E-Way Bill for Small Manufacturers in Haryana

Who must issue GST e-invoices in 2026?

A registered business must issue e-invoices for B2B supplies if its aggregate turnover went above five crore rupees in any financial year from 2017-18 onwards. CBIC's Notification No. 10/2023-Central Tax lowered the limit from ten crore to five crore rupees from 1 August 2023. It did this by amending Notification No. 13/2020-Central Tax. We found no later amendment as of October 2026. The limit has been cut in steps before, so check the latest notification.

• Any year counts: the test covers any preceding financial year from 2017-18. Read literally, a business that crossed five crore rupees once stays covered even if its turnover falls later.
• Counted by PAN: aggregate turnover adds up every GSTIN under the same PAN across India. A factory in Bahadurgarh and a depot in another state are counted together.
• Documents covered: the e-invoice portal's process note says IRNs are generated for invoices, credit notes and debit notes in B2B and export transactions. Only the supplier can generate one, not the buyer or the transporter.
• Exclusions: the notification leaves out some classes of business. Ask your CA whether one of them covers you.

Under rule 48(5) of the CGST Rules (CBIC text), if a notified person issues an invoice in any other manner, it "shall not be treated as an invoice". Buyers who claim input tax credit therefore usually insist on a valid IRN.

How do the IRN, QR code and IRP portals work?

You upload invoice data to an Invoice Registration Portal (IRP). The IRP checks it and returns a unique Invoice Reference Number (IRN), a digitally signed e-invoice and a QR code. The home page of the e-invoice portal sets out this flow.

• IRN: a hash the IRP calculates. The portal's detailed overview says it is unique to each invoice for the financial year.
• QR code: holds the seller and buyer GSTINs, invoice number and date, invoice value, number of line items, main HSN code and the IRN. It must be printed on the invoice.
• Portals: a GSTN notice lists six IRPs, einvoice1 to einvoice6 on gst.gov.in. NIC runs two of them, and four private operators empanelled by GSTN run the rest. The e-invoice dashboard shows the current list.
• Cancellation: the NIC portal's user manual says you can cancel an IRN only within 24 hours of generating it, and not while an e-way bill is active against it. You cannot reuse the invoice number afterwards.
• Amendments: you cannot amend an e-invoice on the IRP. Corrections go through GSTR-1 on the GST portal.

What is the 30-day reporting rule?

Since 1 April 2025, a taxpayer with AATO of 10 crore rupees or more cannot report an e-invoice on any IRP more than 30 days after the document date. The rule comes from a GSTN advisory dated 5 November 2024. That advisory lowered the 100 crore rupees limit set in September 2023.

• It applies to invoices, credit notes and debit notes that need an IRN.
• GSTN's example: an invoice dated 1 April 2025 cannot be reported after 30 April 2025, because the IRP validation blocks it.
• The advisory says there is no such restriction "as of now" for taxpayers below 10 crore rupees.

Advisories get updated, so check the latest one. Even below 10 crore rupees, generating the IRN when you raise the invoice is the safer habit.

When does a manufacturer need an e-way bill?

You need an e-way bill before moving goods whose consignment value is above 50,000 rupees. This applies to sales, stock transfers and inward purchases alike. Rule 138 of the CGST Rules (CBIC text) and the e-way bill portal FAQs set out the details.

• Consignment value: the value on the invoice, bill of supply or delivery challan, including CGST, SGST or UTGST, IGST and cess. It leaves out exempt goods on a mixed invoice and freight charged by the transporter.
• Below the limit: the FAQ notes that goods sent for job work, in specified circumstances, and handicraft goods need an e-way bill even under 50,000 rupees.
• Unregistered sellers: inward goods from an unregistered person are also covered. You enter that party as URP.

Inside Haryana: each state can notify its own limit for movement within the state, and the portal FAQ points users to each state's rules. Haryana applied e-way bills to intra-state movement from 20 April 2018 (Notification No. 49/ST-2, as reproduced in published compilations). Published state-wise lists put Haryana at the same 50,000 rupees limit. We could not open the notification on the Haryana Excise and Taxation Department website, so check the latest notification before you rely on this.

How do Part A, Part B and validity work?

Part A holds the invoice and goods details, and Part B holds the vehicle or transport document details. An e-way bill is complete only once Part B is filled, and its validity starts from the first Part B entry.

• Part B exemption: under rule 138, you can skip vehicle details for movement of up to 50 km within the state. This covers trips from the consignor to the transporter, or from the transporter to the consignee. Part A is still needed.
• Validity: one day for up to 200 km, plus one day for every further 200 km or part of it. Over-dimensional cargo gets one day per 20 km. Validity ends at midnight on the last day.
• Extension: the transporter can extend validity in the 8 hours before or after expiry, for reasons such as a breakdown or trans-shipment.
• Cancellation: within 24 hours of generation, unless an officer has verified it.

An NIC advisory added newer limits from 1 January 2025. You can generate an e-way bill only for documents dated within the last 180 days, and you can extend one for at most 360 days from generation. The e-way bill portal also states two more rules. Two-factor authentication has been mandatory for everyone since 1 April 2025. A taxpayer who has not filed GSTR-3B for two consecutive months is blocked from generating e-way bills.

How do the e-invoice and e-way bill link together?

The IRP passes e-invoice data to the e-way bill system. If you are on e-invoicing, you can create the e-way bill from the IRN instead of typing Part A again. The process note says you can generate the e-way bill together with the IRN or later from it. GSTR-1 can also be filled from e-invoice data.

1. Raise the invoice with the correct buyer GSTIN, 6-digit HSN code, tax rate and place of supply.
2. Send it to an IRP and receive the IRN, the signed invoice and the QR code.
3. Print the QR code on the invoice.
4. Add the transporter ID or vehicle number to generate the e-way bill from the IRN.
5. Give the driver the invoice and the e-way bill number, and check GSTR-1 at month end.

What are the common mistakes?

Most problems come from manual data entry and forgotten rules.

• Checking only last year's turnover, or only one GSTIN, when deciding whether e-invoicing applies.
• Printing an invoice from software that never generated an IRN.
• Trying to cancel an IRN after 24 hours, or while its e-way bill is active. Issue a credit note instead.
• Leaving tax out when checking the 50,000 rupees consignment limit.
• Putting several invoices on one e-way bill. The FAQ says each invoice needs its own.
• Changing the vehicle without updating Part B, or letting validity run out at the godown.
• Using 4-digit HSN codes, reporting after the 30-day window, or missing GSTR-3B filings that block e-way bills.

How can ERP or billing software automate this?

Software cannot interpret the law for you, but it can make the correct step the default one. A billing or ERP system connected to an IRP, either directly through an API or through a GST Suvidha Provider, can:

• Validate the GSTIN, HSN code, tax rate and place of supply before upload.
• Generate the IRN and QR code when you save the invoice.
• Flag documents still unreported as the 30-day window closes.
• Create the e-way bill from the IRN once a consignment crosses 50,000 rupees, and track its validity.
• Block late IRN cancellations, suggest a credit note, and reconcile IRNs, e-way bills and GSTR-1.

DVM Techno is based in Sector 84, Gurgaon, with a branch in Kasni, Jhajjar. We build ERP and billing software for manufacturers. Read about our ERP software development in Gurgaon, our ERP for footwear manufacturers in Bahadurgarh, or custom billing software built around your dispatch process. We handle the software, and your CA handles the tax positions.

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