E-way bill : Consolidated e-way bill

[Ganeshan Kalyani]

Q 1: What is an e-way bill?

Answer: e-way bill is a document required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding ₹ 50,000/- / ₹ 1,00,000/-  as mandated by the Government in terms of Section 68 of the Goods and Services Tax Act read with Rule 138 of the rules framed there under. It is generated from the GST Common Portal for eWay bill system by the registered persons or transporters who cause movement of goods of consignment before commencement of such movement.

Q 2: What is consolidated e-way bill?

Answer: Consolidated e-way bill is a document containing the multiple e-way bills for multiple consignments being carried in one conveyance (goods vehicle). That is, the transporter, carrying multiple consignments of various consignors and consignees in one vehicle can generate and carry one consolidated e-way bill instead of carrying multiple e-way bills for those consignments.

Q3: Who can generate the consolidated e-way bill?

Answer: A transporter can generate the consolidated e-way bills for movement of multiple consignments in one vehicle.

Q4. What is the validity of consolidated e-way bill?

Answer: Consolidated EWB is like a trip sheet and it contains details of different EWBs in respect of various consignments being transported in one vehicle and these EWBs will have different validity periods.

Hence, Consolidated EWB does not have any independent validity period. However, individual consignment specified in the Consolidated EWB should reach the destination as per the validity period of the individual EWB.

Q5. What has to be done, if the vehicle number has to be changed for the consolidated e-way bill?

Answer:  There is an option available under the ‘Consolidated EWB’ menu as ‘regenerate CEWB’. This option allows you to change the vehicle number to existing Consolidated EWB, without changing the individual EWBs. This generates a new CEWB, which has to be carried with new vehicle. Old CEWB will become invalid for use.

Q6: Can the ‘consolidated e-way bill’ (CEWB) have the goods / e-way bills which are going to be delivered before reaching the destination defined for CEWB?

Answer: Yes, the consolidated e-way bill can have the goods or e-way bills which will be delivered to multiple locations as per the individual EWB included in the CEWB. That is, if the CEWB is generated with 10 EWBs to move 3 consignments to destination Y and 7 consignments to destination X, then on the way the transporter can deliver 3 consignments to destination Y out of 10 and move with remaining 7 consignments to the destination X with the same CEWB. Alternatively, two CEWB can be generated one for 3 consignments for destination Y and another CEWB for 7 consignments for destination X.