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How to Prepare GST Invoices and E-Way Bills for E-Commerce Shipments in India

A practical guide for Indian e-commerce sellers preparing GST invoices and e-way bills for physical-goods shipments, including document particulars, the central threshold, carrier hand-offs, and validity.
From TheFinanceBase Team6 min to read

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For a physical-goods order in India, first identify the actual supplier and classify the supply; then issue the correct GST document and decide whether the goods’ movement requires an e-way bill. The invoice records the supply and tax, while the e-way bill records the movement. The right documents depend on the seller’s GST status, the type and route of the supply, consignment value, transport arrangement, and applicable state or Union Territory rules.

Start by identifying the supplier and the right sales document

In a marketplace sale, confirm which party is the supplier for GST purposes rather than assuming the marketplace issues the seller’s invoice. Also confirm that the seller is registered and whether the goods are taxable, exempt, or covered by a special rule. Those facts determine which document to issue.

When to issue a tax invoice

A registered person generally issues a tax invoice for a taxable supply, subject to the applicable rules. An unregistered person cannot issue a GST tax invoice. The invoice rules also address special cases, including exports and bill-to/ship-to transactions, so the standard checklist below is not exhaustive for every sale.

When a bill of supply applies

A bill of supply applies in the cases specified by the rules, including exempt supplies and supplies by a composition taxpayer. Check the seller’s status and the nature of the supply before selecting the document; do not use a tax invoice merely because an order was placed online.

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Prepare the invoice with the required particulars

CBIC Rule 46 sets out the particulars for a tax invoice. Use product-specific records to confirm HSN, description, quantity, value, and applicable tax; there is no single GST rate that can safely be assumed for e-commerce goods generally.

  • Supplier’s name, address, and GSTIN.
  • A consecutive serial number unique for the financial year, and the invoice issue date. CBIC’s tax-information portal describes the serial number as not exceeding sixteen characters; check the operative rule and amendments when designing the numbering system.
  • Recipient details. For a taxable supply to an unregistered recipient valued at ₹50,000 or more, Rule 46 requires the recipient’s name and address and the delivery address, including state and code.
  • HSN or accounting code, description of the goods, quantity, and unit.
  • Total value, taxable value, applicable tax rate, and tax amount. CBIC’s FAQ says tax charged must be shown separately.
  • For an inter-State supply, the place of supply and state name.

Check whether the transaction needs additional particulars, such as export details, bill-to/ship-to information, or an e-invoice. E-invoice applicability depends on the seller, transaction, and current notifications; it cannot be determined from the order being online alone.

Decide whether the shipment needs an e-way bill

Under the central Rule 138 described by CBIC, a registered person causing goods to move in relation to a supply, for a reason other than supply, or because of an inward supply from an unregistered person must furnish the prescribed information before movement when consignment value exceeds ₹50,000. The rule also permits an e-way bill below that value; the threshold is not a prohibition on generating one.

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Apply the central rule together with the relevant state or Union Territory provisions. Intra-State thresholds and exemptions can vary, so a central-threshold check alone may not settle a shipment’s requirement. The e-way bill portal FAQ directs users to the applicable state or Union Territory provisions.

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The cited rule separately addresses movement by an unregistered person. It also provides that where goods move from an unregistered supplier to a registered recipient and that recipient is known when movement begins, the movement may be treated as caused by the recipient. Confirm the actual parties and circumstances against the operative rule rather than assuming the registered marketplace seller is always responsible.

Coordinate e-way bill information with the carrier

The GST Council/NACIN explainer describes Part A as recording supplier and recipient GSTINs, delivery place and PIN code, document type, number and date, value, HSN, and the reason for transportation. Part B carries transport details, such as the transport document number and road vehicle number. The current portal may validate fields or display a different interface; follow the operative rule and current portal instructions.

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If the supplier or recipient transports the goods

Where the supplier or recipient carries the goods in its own or hired conveyance, that party may generate the e-way bill after furnishing Part B, as described in Rule 138.

If the goods are handed to a transporter

The registered person furnishes the transporter information, and the transporter generates the e-way bill using the Part A information. Confirm who will enter the transport details and when, so the required information is furnished before the goods move.

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If a marketplace or courier is involved

Specified e-commerce operators or courier agencies may furnish Part A information when authorized by the consignor. That does not mean every marketplace or courier automatically generates the entire e-way bill. Agree on the hand-off and verify the authorization and responsibility for each shipment.

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Check consignment value, especially where shipping charges are separate

The GST Council/NACIN explainer describes consignment value as the section 15 value declared in the invoice, bill of supply, or delivery challan, including tax and cess charged in that document. Where the document covers taxable and exempt supplies, the exempt-goods value is excluded from consignment value under that explanation.

The official e-way bill FAQ surfaces a question about whether e-commerce shipping charges absent from a merchant’s invoice must be included. The answer is not established by the available FAQ result, so do not treat shipping charges as automatically included or excluded. Check the current rule and the facts of the transaction before calculating the value for that case.

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Carry the documents and track e-way bill validity

The person in charge of the conveyance must carry the applicable invoice, bill of supply, or delivery challan and a copy of the e-way bill or its number. Rule 138 allows the number to be carried physically or through the permitted mapped-device method.

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Under the current CBIC rules page, e-way bill validity runs from its generation date and time and is based on distance:

Distance Validity
Less than 100 km 1 day
100 km or more, but less than 300 km 3 days
300 km or more, but less than 500 km 5 days
500 km or more, but less than 1,000 km 10 days
1,000 km or more 15 days

The rule provides for notified extensions for specified categories. Check the applicable category and current rule if an extension may be relevant rather than assuming the ordinary distance-based period has changed.

Correct an e-way bill if plans change

  • If the bill was generated but the goods are not transported, or movement differs from the furnished details, Rule 138 allows cancellation within 24 hours. A bill already verified in transit cannot be cancelled.
  • If a transporter changes the conveyance, a new e-way bill must be generated before further movement.

Review marketplace-specific GST duties separately

Invoice and movement documentation do not by themselves determine whether a seller must register or how marketplace tax collection applies. CBIC’s sectoral FAQ discusses operator registration and seller obligations for supplies through certain operators, including an exception for specified services on which the operator pays tax under section 9(5). These duties depend on the statutory context and later amendments or notifications; verify the seller’s category and current law instead of applying one rule to every marketplace seller. The same FAQ’s retrieved version includes a TCS rate that may be outdated, so no rate is stated here.

Shipment-ready checks

  1. Confirm the supplier, GST status, supply classification, and whether a tax invoice or bill of supply is required.
  2. Complete the document particulars, including recipient and ship-to details, HSN, quantity, values, tax, place of supply where applicable, and any transaction-specific fields.
  3. Check the central e-way bill rule, relevant state or Union Territory provisions, applicable exceptions, and consignment value.
  4. Before movement, confirm who will furnish Part A and who will provide Part B under the actual transport arrangement.
  5. Match the invoice or other prescribed document to the e-way bill, ensure the required document and e-way bill number or copy accompany the conveyance, and monitor validity against the route.

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