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Update · GSTN advisory dated 4 November 2026; Notification 04/2026-Central Tax · checked 13 November 2026

From 1 January 2027: 14-digit e-way bill numbers, and e-invoices for reverse-charge purchases and imported services

GSTN plans to lengthen e-way bill numbers from 12 to 14 digits (consolidated e-way bills from 10 to 11) from 1 January 2027. From the same date, businesses that must e-invoice also report reverse-charge purchases from unregistered persons and imports of services.

Applies to
Businesses that make e-way bills through software, and businesses with turnover above ₹5 crore that must e-invoice
Effective from
1 January 2027
Published
4 November 2026
  • E-way bill numbers. Under GSTN’s advisory of 4 November 2026, e-way bill numbers will grow from 12 to 14 digits and consolidated e-way bill numbers from 10 to 11 digits from 1 January 2027.
  • E-invoicing. Notification 04/2026-Central Tax extends e-invoicing, from 1 January 2027, to inward supplies under reverse charge from unregistered persons and to import of services, for businesses already required to e-invoice. The ₹5 crore turnover limit does not change.

What to do

Ask your accounting or transport software provider to confirm that fields, reports and any printed formats accept the longer numbers before January. If you e-invoice, list your reverse-charge purchases and imported services (software subscriptions, foreign consultants) so they can be reported from January.

Sources

This update is for general information only and does not constitute professional advice. Please consult a qualified professional before acting on it.

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