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A junior accountant finds that e-way bill values, numbers or HSN codes differ from the invoice or the e-invoice for the same consignment.
Part A of an e-way bill cannot be edited; only Part B, the transporter and validity can change. Value must equal the invoice value including GST. Errors need cancellation within 24 hours and a new bill.
Generate e-way bills from the final invoice or IRN data, block invoice edits after the bill is generated, and run a monthly match of e-way bills, IRNs and GSTR-1.
Each consignment has one invoice, one IRN and one e-way bill telling the same story, with cancellations logged.
An e-way bill stops matching its invoice when one of the two documents changes and the other does not. Typical causes are a typing error in value, quantity or HSN, a revised invoice issued after the e-way bill, or a bill typed by hand instead of pulled from the e-invoice. The key rule: Part A of an e-way bill cannot be edited. If the invoice number or value is wrong, you cancel the e-way bill within 24 hours and generate a new one.
Likely causes and fixes
| Mismatch | Where it shows | Fix |
|---|---|---|
| Value (often GST left out) | E-way bill lower than invoice and IRN | Cancel within 24 hours, generate with the full invoice value |
| Invoice number | E-way bill points to a number not in GSTR-1 | Cancel and regenerate with the right number |
| HSN code | E-way bill and GSTR-1 HSN summary differ | Cancel and regenerate; correct the item master |
| Quantity | Goods received differ from e-way bill | Check the invoice first; if the invoice is right, regenerate |
| Consignee or GSTIN | Bill names the wrong recipient | Cancel and regenerate; if the invoice is also wrong, use a credit note |
| Vehicle | Driver’s truck differs from Part B | Update Part B; this one is editable |
Which e-way bill details can still be edited after generation?
Only three things:
- Part B: the vehicle number or transport document, any number of times during validity.
- Transporter: the bill can be assigned to a different transporter.
- Validity: extended close to expiry if the goods are delayed.
Everything in Part A is fixed. The cancellation window is 24 hours from generation, and only if an officer has not verified the goods in transit.
Must the e-way bill value equal the invoice value?
Yes. The consignment value under Rule 138 is the value of the goods as per the invoice, including GST, but excluding exempt goods billed on the same invoice. Leaving out tax is the most common value mismatch.
If your turnover requires e-invoicing, generate the e-way bill from the IRN data. Part A then fills itself from the registered invoice, which removes most typing errors.
Worked example: the missing ₹18,000
A Rajkot pump maker issues invoice INV/26/0622 for ₹1,00,000 plus GST at 18 percent (₹18,000), a total of ₹1,18,000. The dispatch clerk types the e-way bill by hand and enters ₹1,00,000.
| Document | Value shown |
|---|---|
| Invoice INV/26/0622 | ₹1,18,000 |
| IRN record and GSTR-1 | ₹1,18,000 |
| E-way bill (wrong) | ₹1,00,000 |
| Difference | ₹18,000 |
At a checkpoint, the officer scans the invoice QR code and sees ₹1,18,000, while the e-way bill says ₹1,00,000. That raises questions and delays the truck.
The corrected sequence, done within 24 hours:
- Cancel the wrong e-way bill on the portal with the reason “data entry mistake”.
- Generate a new e-way bill from the IRN, showing ₹1,18,000.
- Update Part B with the same vehicle and send the new number to the driver.
- Note both e-way bill numbers against INV/26/0622 in the dispatch register.
Key rules to remember
- The e-way bill threshold is ₹50,000 per consignment under Rule 138, and validity is one day per 200 km.
- Goods moving on a wrong or invalid e-way bill can be detained under Section 129 of the CGST Act.
- E-invoicing applies above ₹5 crore of turnover, so most mid-sized businesses can generate e-way bills straight from IRN data.
What to read next
- Next in this series: E-invoice reconciliation in India
- Cancellation and Part B in full: What does the e-way bill cancellation window mean?
- Back to basics: What is an e-way bill, and when do you need one?
- GST reconciliation software: GST outward reconciliation (GSTR-1 and GSTR-3B) leads the TransactIG GST roadmap.