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E-Way Bill

An electronic document required for the movement of goods above a specified value, generated on the GST portal before the goods are transported.

Related terms

  • Duplicate Invoice

    The same purchase invoice entered into the books more than once, whether through re-entry, a restored backup, or two near-identical vendor records.

  • E-Invoice

    An invoice authenticated electronically through the GST Invoice Registration Portal (IRP), generating a unique Invoice Reference Number (IRN), mandatory for specified turnover thresholds.

  • Emphasis of Matter

    A paragraph in the auditor's report drawing attention to a matter already appropriately presented or disclosed, without modifying the opinion.

  • Employee State Insurance (ESI)

    A social security scheme providing medical and cash benefits to employees below a specified wage threshold, funded by employer and employee contributions.

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231 terms in total, or go deeper with working procedures and worked examples in the resource library.

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