FICO India e-Invoicing Part 3: e-Way Bill for Goods Movement

📌 KEY POINTS
✅ An e-way bill is required for movement of goods above the notified value threshold, including many stock transfers.
✅ Part A holds invoice and goods details; Part B holds transport details such as vehicle number.
✅ When e-invoicing applies, the e-way bill can be generated from the IRN data plus transport details.
✅ Validity depends on distance; vehicle changes are updated on the e-way bill during transit.
⚠️ Goods moving without a valid e-way bill can be detained with penalties — it is an operational, not just a tax, issue.

━━━━━━━━━━━━━━━━━━━━
▶ WHERE WE ARE
Parts 1–2 covered e-invoicing. Part 3 covers the movement document that accompanies goods.

━━━━━━━━━━━━━━━━━━━━
▶ 1. WHEN IT IS NEEDED
An e-way bill is required when goods above a notified value are moved — for a sale, a stock transfer, a job-work dispatch and other reasons. The obligation sits with the consignor, consignee or transporter depending on who arranges the movement. Thresholds and exemptions vary and some states have their own rules for intra-state movement, so scope must be configurable.

━━━━━━━━━━━━━━━━━━━━
▶ 2. DATA IT NEEDS
Part A contains GSTINs of supplier and recipient, place of delivery, document number and date, value, HSN codes and reason for transport. Part B contains the transport mode and vehicle or transport document number. In SAP the data comes from the delivery, the billing document and the shipment, so those documents must carry transporter and vehicle information when the e-way bill is generated.

━━━━━━━━━━━━━━━━━━━━
▶ 3. GENERATION WITH E-INVOICE
Where e-invoicing applies, Part A data is already registered with the IRN, so the e-way bill can be generated from the IRN plus transport details, either together with the e-invoice or afterwards. For movements without an e-invoice — such as transfers within a state or job work — the e-way bill is generated directly from the delivery data.

━━━━━━━━━━━━━━━━━━━━
▶ 4. VALIDITY AND CHANGES
Validity is calculated from the distance. If goods cannot reach in time, validity can be extended under rules; if the vehicle changes in transit, Part B is updated. A cancellation is possible within a short window after generation if goods did not move. These actions need to be available to logistics staff, not only to finance.

━━━━━━━━━━━━━━━━━━━━
▶ 5. PROCESS OWNERSHIP
Because the e-way bill must exist before the truck leaves, it belongs in the shipping process: dispatch should be blocked until it is generated. Finance owns configuration and compliance reporting; logistics owns daily generation and updates. Monitoring should show deliveries dispatched without an e-way bill as critical.

━━━━━━━━━━━━━━━━━━━━
▶ STEP BY STEP

1. List movement types that need e-way bills: sales, transfers, job work, returns.
2. Check that deliveries or shipments carry transporter and vehicle data.
3. Generate an e-way bill for a test delivery with and without e-invoice.
4. Update the vehicle number and observe the change in status.

✅ CHECKPOINT: every in-scope dispatch has an e-way bill generated before the goods leave.

Trucks were stopped at a state border because e-way bills were generated with the transporter's ID but without vehicle numbers. The shipment process captured vehicle numbers only after dispatch. The process was changed so vehicle data is entered at loading and dispatch is blocked until the e-way bill has Part B completed.

• Generating e-way bills without vehicle details.
• Forgetting stock transfers and job work.
• Leaving generation to finance after dispatch.
• Ignoring validity and extension rules.

• Integrate generation into shipping with a dispatch block.
• Capture transport data at loading.
• Cover all movement types, not just sales.
• Monitor dispatched deliveries without e-way bills.

Interviewers may ask the difference between Part A and Part B, how e-way bills relate to e-invoices, and who in the business should own generation.