consolidated e-way bill - GST Ready Reckoner - GST

Consolidated e-way bill Meaning Of Consolidated EWB 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 the multiple consignments of various consignors and consignees in one vehicle is required to carry one consolidated e-way bill instead of carrying multiple e-way bills for those consignments. The GST common site has a form GST EWB-02 that may be used for the same purpose. Benefits are expected from e-way bill mechanism (i) Physical interface to pave way for digital interface resulting in elimination of state boundary check-posts. (ii) It will facilitate faster movement of goods. (iii) It will improve the turnaround time of trucks and help the logistics industry by increasing the average distances travelled, reducing the travel time as well as costs. (iv) The consignor needs to give details of consignee also. This would ensure more transparency among all stakeholders of the system. Who can generate the consolidated e-way bill? A transporter can generate the consolidated e-way bills for movement of multiple consignments in one vehicle. Validity Of Consolidated Eway Bill Consolidated EWB is like a trip sheet and it contains details of different E way bills in respect of various consignments being transported in one vehicle and these E Way bill 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 E waybill What If vehicle number has to be changed for the consolidated e-way bill? 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 Can the goods / e-way bills which are going to be delivered before reaching the destination included for CEWB? 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.