When do I need an e-way bill or e-invoice?

E-way bill

Needed when goods worth more than ₹50,000 (consignment value, including tax) are moved. Some states set a different limit for movement within the state. Not needed for services.

E-invoice (IRN)

Needed for B2B invoices when your aggregate annual turnover is above ₹5 crore. The IRN and QR code must be printed on the invoice.

In Hisab Central

• Set both limits in Configuration (F12): e-Invoice Threshold and e-Way Bill Threshold.
• Invoices above the limits appear as pending under E-Invoicing (IRN) and E-Way Bills.
• The AI Audit flags invoices above ₹50,000 with no e-way bill.

Sources

• E-invoice threshold ₹5 crore from 1 Aug 2023