ICAI Registered Practice
CGST Rules, 2017 • Rule 138 & Section 31 IRN & QR Code Generation

E-Way Bill & E-Invoicing Systems

Implementation, ERP integration, and compliance for GST E-Way Bills (Rule 138) and mandatory B2B E-Invoicing (IRN & B2B QR Code) under Section 31 of the CGST Act, 2017 for businesses crossing statutory turnover thresholds.

₹50,000 Movement Limit
> ₹5 Cr E-Invoicing
IRN & B2B QR Code
Tally / API Setup

1. Statutory E-Way Bill & E-Invoicing Mandates

E-Way Bill System (Rule 138)

Mandatory generation of E-Way Bill before dispatching goods worth more than ₹50,000 in value for inter-state or intra-state movement.

B2B E-Invoicing Mandate (Sec 31(8))

Mandatory generation of Invoice Reference Number (IRN) and QR Code on Invoice Registration Portal (IRP) for businesses with annual turnover exceeding ₹5 Crores.

Section 129 Vehicle Detention & Seizure Warning

Transporting goods without a valid E-Way Bill or non-compliant Invoice without IRN attracts vehicle detention u/s 129 and a mandatory penalty equal to 200% of the tax payable.

2. Mandatory Data Checklist

Required Data for E-Way Bill & E-Invoicing Setup

  • Supplier & Recipient GSTIN Numbers
  • Transporter ID / Vehicle Registration Number
  • 6-Digit HSN Codes & Item Valuation
  • GSP / Tally API Integration Credentials

3. Step-by-Step System Setup Timeline

1

Step 1: IRP Portal Registration & API Integration

Registering business on the NIC E-Invoice IRP Portal and configuring GSP API credentials in accounting software.

2

Step 2: Real-Time IRN Generation & Auto E-Way Bill Creation

Real-time 64-digit IRN and QR Code printing on invoices with automated E-Way Bill Part A & B generation.

Statutory Disclaimer: B. Mallesh & Co. provides professional CA integration and compliance services under Rule 138 and Section 31 of the CGST Act, 2017.
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Mancherial Office Contact

B. Mallesh & Co., Co. Laxmi Theater, Indra Nagar, Mancherial, Telangana - 504208

+91 94405 87360