If your business has a taxable turnover exceeding 20 crores, you are required to generate an e-invoice for every single B2B transaction and for exports. This applies irrespective of the individual invoice value, meaning even small-value invoices need an e-invoice.
28 June 2022
taxable turnover more than 20 crores then whether for each invoice we have to make E way invoice irrespective of invoice value more than 50K .
28 October 2026
Don't mix the two: e-invoice (now mandatory above ₹5 crore AATO) applies to every B2B invoice whatever the value, while an e-way bill is needed only for movement of goods above ₹50,000 consignment value — and Part A of the e-way bill can be auto-generated from the IRN.