In our last article we have discussed most of the important requirements of e-way bill under GST law. If you are new to e-way bill, then we suggest you to read that article first before reading this post. In this article we have discussed when the transporter can consolidate e-way bill under GST.
As per GST law, if multiple consignments are to be transported in one conveyance, then the transporter can indicate the serial number of already generated e-way bill for each consignment to be transported in one conveyance on the common portal to generate consolidated e-way bill.
Consolidated e-way bill will be generated in form GST EWB-02 prior to the movement of goods.
This means, consolidated e-way bill is a document which contains e-way bills of all the consignments carried in one conveyance.
Due to this facility, transporter who is carrying multiple consignments of different consignors and consignees in one conveyance can now carry a single document instead of carrying e-way bill for each consignment in that conveyance.
Consolidated e-way bill does not have any validity period as each consignment in that list will have their validity period. Therefore, individual consignments in that single vehicle should reach their destination as per their validity period of the individual E-way bill.
The various situations where multiple consignments are transported in one conveyance may be as under:
|Multiple consignments in one conveyance; all more than Rs. 50000/-; and the consignor has generated e-way bill for all the consignments.||A consolidated e-way bill in FORM GST EWB-2 may be generated on the common portal prior to the movement|
|Multiple consignments in one conveyance; all more than Rs. 50000/-; but the consignor has not generated e-way bill||Transporter shall generate individual FORM GST EWB-01 and may also generate consolidated e-way bill FORM GST EWB-02|
|Multiple consignments in one conveyance; a few less than Rs. 50000/- and e-way bill not generated for these consignments (less than Rs. 50,000/-)||Transporter shall generate FORM GST EWB-01 (for consignments of value more than Rs. 50000/-) and may generate e-way bill for consignments less than Rs. 50,000/-; and may also generate consolidated e-way bill FORM GST EWB-02|