E-invoicing and e-way bills are transactional controls. An invoice that requires an IRN must be reported to the Invoice Registration Portal before it is treated as a valid tax invoice for the notified class of taxpayers. Movement of goods above the prescribed value requires an e-way bill with correct GSTIN, place of dispatch, place of delivery, and transporter details.
Compliance work includes mapping which supplies need an IRN, which movements need an e-way bill, and how Bill-to/Ship-to transactions should carry the Ship-To GSTIN. Part-A and Part-B of the e-way bill, validity by distance, and cancellation or closure of unused bills are reviewed against the portal and against the delivery records. Recent portal validations on Ship-To details make incorrect master data visible at the time of generation rather than at assessment.
Periodic matching of IRNs and e-way bills with the sales register and with GSTR-1 identifies invoices that moved without a bill, bills that were generated and never used, and tax amounts that differ across the three systems. Those exceptions are corrected in the next return cycle.
Documented SOPs for the billing desk — when to generate, when to cancel, when to extend, and how to treat job-work or bill-to-ship-to — keep the portal data aligned with the books.