Three separate systems now describe the same outward supply: the e-way bill that moves the goods, the e-invoice (IRN) that registers the document, and GSTR-1 that reports the sale to the GST department. When the three agree, filing is clean. When they disagree, the department sees the mismatch first, and reconciliation turns into notice handling.
This guide is a working checklist to keep e-way bills, e-invoice (IRP) data, and GSTR-1 outward supplies aligned for FY 2026-27. It covers when an e-way bill is mandatory, the value thresholds for intra-state and inter-state movement, Part A and Part B, validity by distance, the Bill-To/Ship-To and Ship-To GSTIN changes landing in 2026, and a step-by-step reconciliation routine. Use it as a monthly control sheet, not a one-time read.
Why E-Way Bill, E-Invoice, and GSTR-1 Must Agree
The three documents are built from the same underlying invoice, so the data points overlap deliberately. The e-way bill (Part A) carries the supplier GSTIN, recipient GSTIN, document number and date, HSN, taxable value, and tax. The e-invoice (IRN generated on the IRP) carries the full invoice with the same fields plus the QR code and IRN. GSTR-1 reports that invoice to the department at line-item level in the B2B tables.
The department reconciles across these systems. Where e-invoicing applies, IRP data auto-populates your GSTR-1 B2B tables, so a gap between what moved on e-way bills and what appears in GSTR-1 stands out immediately. A consignment that travelled on an e-way bill but never reached GSTR-1 reads as a suppressed sale. An invoice in GSTR-1 with no matching e-way bill reads as movement without documentation. Either way, the inconsistency is the trigger.
Keeping the three aligned is therefore not housekeeping. It is the difference between a filing that closes and one that draws an ASMT-10 scrutiny notice or a Section 129 detention at a checkpost. The rest of this guide breaks the alignment down into the specific rules and checks that hold it together.
When an E-Way Bill Is Mandatory
An e-way bill (Electronic Way Bill) is the digital movement document required under Rule 138 of the CGST Rules, 2017, before goods above the applicable threshold are transported. It is generated on ewaybillgst.gov.in and must accompany the goods in transit. For a full walkthrough of the portal flow, see our step-by-step e-way bill generation guide.
The general rule is value-based:
- Inter-state movement of goods where consignment value exceeds Rs 50,000. This threshold is uniform across India.
- Intra-state movement of goods exceeding the state-specific threshold, which varies. Most states follow Rs 50,000, but some set a higher intra-state limit (for example, Delhi at Rs 1,00,000 for certain intra-city movement) and a few apply category-specific rules regardless of value.
- Movement by a registered person for job work or through a transporter, where the e-way bill can be required even below the threshold in defined cases.
A point that catches businesses out: the Rs 50,000 figure is consignment value, which means taxable value plus GST plus cess, not just the taxable value. Calculate the total invoice value, including cess, before deciding whether the threshold is crossed. Because state intra-state limits move from time to time, confirm the current figure for your state before dispatch. Our state-wise e-way bill limits reference lists the thresholds and the GST rate context for FY 2026-27.
Mandatory-Generation Checklist
- Calculate consignment value as taxable value + GST + cess before deciding on EWB.
- For inter-state, generate whenever value exceeds Rs 50,000.
- For intra-state, check your state threshold (do not assume Rs 50,000).
- Generate for job work and goods sent on approval or sale-or-return basis where applicable, even below the threshold.
- Generate for movement to and from a transporter's godown where the rules require it.
Why this matters: a missed e-way bill on a movement above the limit exposes the consignment to detention and penalty under Section 129 of the CGST Act, and it also creates a downstream reconciliation gap because the sale will surface in GSTR-1 with no movement document behind it.
Part A and Part B: What Goes Where
The e-way bill form is split into two parts, and the split is the most common source of "EWB generated but goods still held" problems.
Part A captures the consignment: supplier GSTIN, recipient GSTIN, document type, invoice or challan number and date, HSN code, taxable value, GST rates, and the dispatch and delivery PIN codes (the portal auto-calculates distance from the PIN codes). Part A can be generated in advance.
Part B captures the transport: the vehicle number, or the transporter assignment. Part B can be filled by the supplier directly, or by the transporter after Part A is generated by entering the EWB number in their portal account.
The rule that matters: goods cannot move on Part A alone. An e-way bill with only Part A completed is not valid for transport. Part B must be complete before the vehicle leaves.
Part A / Part B Checklist
- Part A document number exactly matches the tax invoice number that will appear in GSTR-1 and on the e-invoice (IRN). This single field is the spine of all three-way reconciliation.
- Part A recipient GSTIN matches the buyer GSTIN on the invoice.
- Part A HSN and taxable value match the invoice line items.
- For a third-party transporter, enter the transporter's GSTIN (Transporter ID) in Part A so the EWB routes to their portal account.
- Part B vehicle number is filled before dispatch; if the vehicle changes mid-journey, the transporter updates Part B with the new vehicle and the EWB number stays the same.
Why this matters: if the Part A document number does not equal the invoice number you later file in GSTR-1, no automated reconciliation will match them, and every such consignment becomes a manual investigation at month-end.
Validity by Distance
E-way bill validity is driven by the transport distance, calculated from the dispatch and delivery PIN codes.
| Distance | Validity |
|---|---|
| Up to 200 km | 1 day |
| Every additional 200 km | 1 additional day |
If goods are not delivered within the validity window, the e-way bill must be extended before it expires. Extension is done on the portal (or via SMS) and is only available within the permitted window around expiry. An expired e-way bill with goods still in transit is treated as movement without a valid document, with the same Section 129 exposure as no e-way bill at all.
Validity Checklist
- Confirm the auto-calculated distance is realistic for the route before generating.
- Track in-transit consignments against their validity expiry.
- Extend before expiry when a delay is foreseeable; do not wait for the bill to lapse.
- Record the reason for extension; a pattern of routine extensions can attract scrutiny.
The 2026 Ship-To GSTIN and Bill-To/Ship-To Changes
Two related changes in 2026 tighten the link between e-way bills, e-invoices, and GSTR-1 for Bill-To/Ship-To supply chains. Understanding the distinction is essential because each lands on a different date and a different system.
A Bill-To/Ship-To transaction is one where the party billed for the goods and the party receiving the goods are different. Common cases: a buyer orders to one registered location but takes delivery at another state branch with a different GSTIN; a distributor orders and has goods drop-shipped to a retail outlet under a different GSTIN; an e-commerce or trading entity bills one party and ships to a third.
Change 1: Ship-To GSTIN Mandatory in GSTR-1 (from June 15, 2026)
For Bill-To/Ship-To B2B transactions, the Ship-To GSTIN field becomes mandatory in GSTR-1. A different delivery address in the dispatch details is no longer sufficient; the Ship-To party's GSTIN must be explicitly populated at the invoice level in the B2B table. The portal validates the Ship-To GSTIN against the GST master database and blocks the upload if it is invalid or cancelled. For taxpayers under e-invoicing, the IRP enforces the same Ship-To GSTIN field for applicable transaction types. Our note on Ship-To GSTIN in GST returns sets out which invoices are affected.
Change 2: Ship-To GSTIN Mandatory in the E-Way Bill (from August 1, 2026)
Under GSTN Advisory 661 (deferred from June 15, 2026, to August 1, 2026), the Ship-To GSTIN field in Part A of the e-way bill becomes mandatory for Bill-To/Ship-To transactions. The portal will reject Bill-To/Ship-To e-way bill requests where the Ship-To GSTIN is blank. For an unregistered consignee at the delivery location, enter "URP" (Unregistered Person). Regular point-to-point shipments where the buyer and the receiver are the same entity are not affected. The same advisory window also introduces a voluntary e-way bill closure facility, letting the consignee or transporter close an EWB on delivery. Our explainer on the August 2026 Ship-To GSTIN e-way bill change covers the ERP and API impact.
Why the Department Aligned These Two
The purpose is to close the gap between e-way bill data and GSTR-1 data. GSTR-1 already requires both GSTINs for Bill-To/Ship-To invoices; e-way bills historically did not, which made cross-system reconciliation unreliable. By making Ship-To GSTIN mandatory on both the EWB and in GSTR-1, the same recipient identity now appears across movement, e-invoice, and return. For your filing, that means the Ship-To GSTIN is no longer an optional internal field; it is a reconciliation key.
Ship-To GSTIN Checklist
- Identify Bill-To/Ship-To transactions in your sales data (billing party and delivery party differ).
- Collect and verify the Ship-To GSTIN for every recurring delivery destination; add it to customer master data.
- From June 15, 2026, populate the Ship-To GSTIN at invoice level in GSTR-1, not just a delivery address.
- From August 1, 2026, populate the Ship-To GSTIN in Part A of the e-way bill; use "URP" for an unregistered consignee.
- Confirm your ERP or GSP has updated the e-way bill API payload so the Ship-To GSTIN field is sent for Bill-To/Ship-To requests.
- Ensure the same Ship-To GSTIN value flows to the e-invoice (IRN) for turnover above Rs 5 crore.
Why this matters: from these dates, a Bill-To/Ship-To consignment can carry three different recipient values across three systems if the data is not controlled centrally. A single source for the Ship-To GSTIN in your master data is what keeps the EWB, the IRN, and GSTR-1 telling the same story.
How E-Way Bill Data Maps to GSTR-1 Outward Supplies
GSTR-1 reports outward supplies invoice by invoice. The B2B tables are where most e-way-billed movements land:
- Table 4A covers regular B2B supplies to registered persons (not reverse charge, not through e-commerce operators). Most invoices that generate an e-way bill report here.
- Table 4B covers supplies where the recipient pays GST under reverse charge (Section 9(3) of the CGST Act).
- Table 4C covers supplies made through e-commerce operators who collect TCS under Section 52.
These tables are governed by Section 37 of the CGST Act and Rule 59 of the CGST Rules. The data here flows directly into the buyer's GSTR-2B and decides whether they can claim Input Tax Credit, so an error here harms the buyer as much as you. Our GSTR-1 Tables 4A, 4B, 4C guide and the broader GSTR-1 outward-supplies filing guide cover the field-level detail.
For e-way bill reconciliation, the mapping is direct: every B2B invoice that crossed the e-way bill threshold should appear as a line in Table 4A (or 4B/4C where applicable), with the same recipient GSTIN, invoice number, taxable value, and tax that were entered in Part A.
EWB-to-GSTR-1 Mapping Checklist
- Each e-way-billed B2B invoice appears in the correct GSTR-1 table (4A regular, 4B RCM, 4C e-commerce).
- Invoice number on the EWB equals the invoice number in GSTR-1, character for character.
- Recipient GSTIN on the EWB equals the GSTIN in GSTR-1.
- Taxable value and tax on the EWB equal the GSTR-1 line.
- Place of supply in GSTR-1 is consistent with the delivery PIN code used in the e-way bill.
How E-Invoice (IRP) Data Fits In
If your aggregate turnover in any year from FY 2017-18 onwards exceeded Rs 5 crore, e-invoicing is mandatory for B2B and B2G supplies. You must generate the IRN on the IRP before issuing the invoice, and print the QR code on it. Our e-invoicing guide for the Rs 5 crore threshold covers the rollout.
The integration point is auto-population. For taxpayers under e-invoicing, IRP data auto-populates GSTR-1 Tables 4A, 4B, and 4C. Editing the auto-populated data removes the e-invoice linkage, which is exactly the break you do not want, because it reopens the gap between the IRN and the return. Many ERP systems can also generate the e-way bill from the same IRN, so a single document drives all three.
E-Invoice Integration Checklist
- Generate the IRN on the IRP before issuing each B2B invoice (turnover above Rs 5 crore).
- Let IRP data auto-populate GSTR-1; do not overwrite auto-populated B2B lines unless genuinely required.
- If a correction is needed, fix it at source (the e-invoice) rather than editing the GSTR-1 line, to preserve linkage.
- Confirm the IRN, the e-way bill Part A, and the GSTR-1 line all carry the same invoice number and recipient GSTIN.
- Where the EWB is generated from the IRN, verify the auto-carried values before dispatch.
Why this matters: when the IRN, the EWB, and GSTR-1 all originate from one invoice and the linkage is intact, reconciliation is automatic. Every manual edit you make to auto-populated data is a place where the three can drift apart.
The Monthly Three-Way Reconciliation Checklist
Run this routine each month before filing GSTR-1. The aim is a clean three-way match across the e-way bill register, the e-invoice (IRN) register, and the outward-supply data going into GSTR-1.
Step 1: Build the Three Registers
- E-way bill register for the month: invoice number, recipient GSTIN, Ship-To GSTIN, taxable value, tax, dispatch and delivery PIN, EWB date.
- E-invoice register (IRN generated) for the month, with the same key fields.
- Outward-supply data that will populate GSTR-1 (sales register), tagged to Table 4A/4B/4C.
Step 2: Match E-Way Bills to Invoices
- Every e-way bill maps to exactly one tax invoice (or a clearly documented delivery challan for non-sale movements).
- Flag any e-way bill with no matching invoice in the sales register (possible suppressed or unrecorded sale).
- Flag any B2B invoice above the threshold with no e-way bill (possible missed EWB and Section 129 exposure).
Step 3: Match Invoices to E-Invoices (IRN)
- Every B2B invoice that requires an IRN has one (turnover above Rs 5 crore).
- IRN values match the invoice; auto-population into GSTR-1 is intact and unedited.
- Flag any required invoice missing an IRN before filing.
Step 4: Match All Three to GSTR-1
- Each invoice appears once in GSTR-1, in the correct table.
- Invoice number, recipient GSTIN, Ship-To GSTIN, taxable value, tax, and place of supply agree across EWB, IRN, and GSTR-1.
- No duplicate reporting (an invoice appearing in both an auto-populated line and a manual line).
Step 5: Resolve and Document
- Correct mismatches at source (re-issue or amend the invoice; fix the next-period GSTR-1 via amendment tables where the period has closed).
- Cancel and regenerate any e-way bill with a wrong GSTIN or value within the permitted window.
- Keep a reconciliation working paper for the month showing matched counts and resolved exceptions.
Why this matters: the department's systems perform a version of this match automatically. Doing it yourself before filing means you find and fix the gaps, rather than explaining them later in response to a scrutiny notice.
Common Mismatches and What They Trigger
| Mismatch | What It Signals / Triggers |
|---|---|
| E-way bill exists, no GSTR-1 invoice | Possible suppressed sale; scrutiny on outward turnover |
| GSTR-1 invoice above threshold, no e-way bill | Missed EWB; Section 129 detention and penalty risk |
| Invoice number differs across EWB, IRN, GSTR-1 | Reconciliation breaks; every such line becomes a manual case |
| Recipient GSTIN differs across systems | Buyer's GSTR-2B and ITC affected; downstream notices |
| Ship-To GSTIN blank on Bill-To/Ship-To EWB (from Aug 1, 2026) | Portal rejects the e-way bill; goods cannot move |
| Auto-populated GSTR-1 line edited | E-invoice linkage lost; IRP-to-GSTR-1 gap reopens |
| Expired e-way bill, goods still in transit | Treated as movement without a valid document |
Records to Keep for Reconciliation
- E-way bill register (EWB number, invoice number, GSTINs, value, validity, status)
- E-invoice register (IRN, invoice number, QR, GSTINs, value)
- Sales register tagged to GSTR-1 tables (4A/4B/4C)
- Ship-To GSTIN master for recurring delivery destinations
- Monthly three-way reconciliation working paper with exceptions and resolutions
How Tax Garden Keeps the Three Aligned
Tax Garden is a tax and compliance filing service. Each month we build the e-way bill, e-invoice, and outward-supply registers from your data, run the three-way match described above, surface the exceptions, and file GSTR-1 with the data reconciled. Our GST compliance service covers e-way bill generation and tracking, e-invoice (IRN) handling, Ship-To GSTIN mapping for Bill-To/Ship-To consignments, and GSTR-1 filing, on a flat monthly fee. The point is consistency: the same invoice number, GSTIN, and value flowing cleanly through all three systems, every cycle.
For a wider view of the recurring GST calendar, see our GST compliance checklist for FY 2026-27.
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Sources
This checklist is verified against the official e-way bill portal (ewaybillgst.gov.in) and the GSTN portal (gst.gov.in), Rule 138 of the CGST Rules, 2017, Section 129 (detention) and Section 37 with Rule 59 (GSTR-1) of the CGST Act and Rules, GSTN Advisory 661 on the Ship-To GSTIN e-way bill change effective August 1, 2026, the GSTN advisory on Ship-To GSTIN in GSTR-1 effective June 15, 2026, and the e-invoicing threshold of Rs 5 crore aggregate turnover. State-wise intra-state thresholds and validity rules are current as of June 2026. Always confirm specific thresholds, dates, and your state's intra-state limit against the official portals before dispatch and before filing.