GST EWB-02 Form: Purpose, Format, Filing Instructions & Complete 2026 Guide
Quick Summary
- Form GST EWB-02 is a consolidated e-way bill used when multiple consignments, each covered by its own individual e-way bill, are transported in the same vehicle or conveyance.
- EWB-02 is generated by the transporter by linking the individual e-way bills already created for those consignments.
- All individual e-way bills for the consignments must already exist before EWB-02 is generated. EWB-02 is a consolidation document, not a substitute for the original e-way bills.
- The ₹50,000 threshold applies to the requirement for the individual e-way bill, not separately to EWB-02. A consignment that already has a valid e-way bill can be included in EWB-02.
- EWB-02 is used as a trip-level document for the vehicle. The validity of each consignment continues to depend on the validity of the underlying individual e-way bill.
- If the vehicle changes during transit, the transporter must update the trip details through the portal workflow for consolidated movement before the journey continues in the new vehicle.
- Transporting goods without a valid e-way bill can lead to detention or seizure under Section 129 of the CGST Act, along with penalty and release conditions as applicable under the law.
- The e-way bill system continues to use RFID and FASTag linked movement reporting and analytics for vehicle-based monitoring, so vehicle details entered in the system should be accurate.
- The invoice, bill of supply, or delivery challan, along with the relevant e-way bill details in physical or electronic form, should be available during transit.
What Is an E-Way Bill?
An e-way bill is an electronic document generated on the Government of India e-way bill system for the movement of goods in cases covered by Rule 138 of the CGST Rules, 2017. It is linked to Section 68 of the CGST Act, 2017 .
The e-way bill system is intended to:
- create a digital trail for goods movement
- support tax administration
- enable verification of consignments in transit
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E-Way Bill at a Glance
| Feature | Details |
|---|---|
| Applicable law | Section 68, CGST Act, 2017 and Rule 138, CGST Rules, 2017 |
| Portal | ewaybillgst.gov.in |
| Threshold concept | Generally linked to consignment value of more than ₹50,000, subject to exceptions and special cases under the rules |
| Who may generate an individual e-way bill | Supplier, recipient, or transporter, depending on the transaction and movement |
| Form for individual e-way bill | GST EWB-01 |
| Form for consolidated e-way bill | GST EWB-02 |
| Mandatory rollout | Introduced in 2018, with interstate implementation first and intrastate rollout by states thereafter |
Form GST EWB-01 is the primary e-way bill for an individual consignment. Form GST EWB-02 is used when multiple such consignments are grouped in one vehicle for transport.
What Is Form GST EWB-02?
Form GST EWB-02 is the consolidated e-way bill used for multiple consignments transported in a single vehicle or conveyance, where each consignment is already backed by its own valid e-way bill.
It is generated by the transporter by entering or linking the individual e-way bill numbers and the common vehicle or conveyance details for the trip.
What EWB-02 Does
- Lists the individual e-way bill numbers included in the consolidated movement
- Acts as the trip-level transport document for the vehicle carrying multiple consignments
- Helps the transporter manage one consolidated document for that trip instead of handling separate transport-level documents for each consignment
- Brings all included consignments under one vehicle-based movement record
What EWB-02 Does Not Do
- It does not replace the underlying individual e-way bills
- It does not make an invalid or expired individual e-way bill valid
- It does not remove the need for correct invoice, challan, and transport details
- It does not independently cure errors in the underlying consignment-level data
EWB-01 vs EWB-02 - Key Differences
| Feature | Form GST EWB-01 | Form GST EWB-02 |
|---|---|---|
| What it covers | One consignment | Multiple consignments in one vehicle |
| Who generates it | Supplier, recipient, or transporter as permitted | Transporter handling the consolidated movement |
| When generated | Before movement of that consignment, where required | After the individual e-way bills for the consignments are already generated |
| Purpose | Consignment-level compliance document | Vehicle-level consolidated trip document |
| Consignment details | Contains invoice and goods details | Refers to the included individual e-way bill numbers |
| Vehicle details | Part B captures vehicle or transport document details | Contains the common vehicle or conveyance details for the consolidated trip |
| Validity relevance | Directly linked to that consignment | Underlying consignments must continue to remain within the validity of their individual e-way bills |
| Use case | Single consignment movement | Multiple consignments on one vehicle |
Who Can Generate EWB-02?
EWB-02 is generated by the transporter for the consolidated movement of multiple consignments in a single vehicle or conveyance.
Who is treated as transporter for this purpose
| Type | Position for EWB-02 |
|---|---|
| GST-registered transporter | Can generate EWB-02 through the portal |
| Enrolled transporter without normal GST registration for transport activity | Can generate EWB-02 after transporter enrolment on the portal, subject to system requirements |
| Supplier or recipient merely as consignor or consignee | Cannot use EWB-02 as a general substitute for transporter workflow unless acting in the transporter role within the system movement process |
Transporter enrolment
Where applicable, a transporter not using regular GST registration for this workflow may need enrolment on the portal to obtain transporter credentials for e-way bill operations.
When Is EWB-02 Used?
EWB-02 is used when multiple consignments, each already covered by an individual e-way bill, are loaded in the same vehicle or conveyance for one transport movement.
Common situations
| Scenario | EWB-02 position |
|---|---|
| Transporter carrying goods of multiple consignors in one vehicle | Used |
| One transporter making multiple deliveries in one trip | Used |
| Multiple consignments loaded in one truck after each has its own e-way bill | Used |
| One vehicle with only one consignment | Not needed |
| Single consignment already covered by EWB-01 | EWB-01 alone is sufficient |
Example
A transporter loads goods from several suppliers in Delhi for delivery to different recipients in Jaipur in one truck. Each consignment already has its own e-way bill. The transporter generates one EWB-02 for the truck by linking those individual e-way bill numbers.
Prerequisites Before Generating EWB-02
Before generating EWB-02, the following should be checked:
- All individual e-way bills for the consignments must already be generated
- Each included individual e-way bill should be active and within validity
- The transporter should be properly logged in and authorised to handle the consolidated movement in the system
- The vehicle or conveyance number and movement details should be correct
- The transporter should verify that the included consignments are actually part of the same vehicle movement
- If any underlying e-way bill is cancelled, expired, or otherwise invalid, it should not be included in the consolidated movement
Step-by-Step Guide to Generating EWB-02 on the Portal (2026)
Step 1: Log in to the e-way bill portal
Go to the e-way bill portal and log in using the transporter's credentials.
Step 2: Open the consolidated e-way bill menu
After login, go to the menu for consolidated e-way bill generation and select the option to generate a new consolidated bill.
Step 3: Enter vehicle or conveyance details
Fill in the mode of transport and the common vehicle or conveyance details for the trip.
This may include:
- Road, rail, air, or ship mode
- Vehicle number for road movement
- Relevant transport document details for non-road movement, where applicable
- Origin place and state details
Step 4: Add the individual e-way bill numbers
Enter each valid individual e-way bill number that will form part of the consolidated movement. The system checks whether the e-way bill is active and eligible to be included.
Step 5: Review the details
Confirm that the vehicle number, origin details, and all linked e-way bill numbers are correct.
Step 6: Submit and generate EWB-02
After submission, the portal generates the consolidated e-way bill number.
Step 7: Print or keep available electronically
The transporter may print the consolidated e-way bill or keep the details available electronically during transit.
Businesses generating high volumes of individual and consolidated e-way bills can use auto e-way bill software to automate EWB-01 generation, link multiple consignments into EWB-02, and keep vehicle and movement data accurate without manual portal entry.
Format of EWB-02 - What the Form Contains
The consolidated e-way bill broadly contains the following:
| Field | Description |
|---|---|
| Consolidated E-Way Bill Number | Unique number for the consolidated movement |
| Date and Time | Date and time of generation |
| Generated By | Transporter details |
| Vehicle or Conveyance Details | Vehicle number or transport document details |
| Mode of Transport | Road, rail, air, or ship |
| From Place and State | Starting point of the consolidated movement |
| Included E-Way Bill Numbers | List of the individual e-way bill numbers linked to the trip |
| Number of E-Way Bills | Count of included consignments |
The individual invoice, goods, and value details remain part of the underlying individual e-way bills and related commercial documents.
Validity of EWB-02 and Individual E-Way Bills
The important compliance point is that the consignments included in EWB-02 must continue to remain covered by valid underlying individual e-way bills.
Validity rule for individual e-way bills
| Cargo type | Validity rule |
|---|---|
| Regular cargo | 1 day for every 200 km or part thereof |
| Over-dimensional cargo | 1 day for every 20 km or part thereof |
Examples
- Delhi to Jaipur around 270 km - generally 2 days
- Delhi to Mumbai around 1,400 km - generally 7 days
- Delhi to Chennai around 2,200 km - generally 11 days
Validity is counted according to the rule and system calculation for the relevant movement details.
Extension of validity
Where the law and system permit extension, the extension process should be completed within the allowed time window and subject to the applicable portal rules and validations.
Vehicle Change and Regeneration of Consolidated E-Way Bill
During transport, the original vehicle may change because of breakdown, transshipment, or other operational reasons.
In such a case, the transporter should follow the portal workflow for changing the vehicle details for the consolidated movement.
Situations where this becomes necessary
- Vehicle breakdown
- Transshipment to another truck
- Operational reallocation of vehicle
- Incorrect vehicle number entered for the consolidated movement
Portal treatment
- For consolidated movement, the portal workflow is based on regeneration of the consolidated e-way bill with the changed vehicle details for continued movement.
- The transporter should ensure the updated consolidated movement record is generated before continuing the journey in the new vehicle.
Cancellation of E-Way Bills
Where cancellation is legally available, it is subject to the conditions and time limits prescribed in the rules and system workflow.
General position
An e-way bill may be cancelled within the permitted time if goods are not transported or are not transported as per the details furnished, subject to the restriction that cancellation is not available after verification in transit.
Documents Required During Transit
During movement, the following should be available as applicable:
| Document | Purpose |
|---|---|
| Tax invoice, bill of supply, or delivery challan | Primary commercial document for the consignment |
| Relevant e-way bill details | To establish valid e-way bill compliance |
| Consolidated e-way bill, where generated | Transport-level document for multiple consignments in one vehicle |
| Vehicle and driver documents under transport law | Operational transport compliance |
The law recognises physical or electronic availability of e-way bill details, subject to the rules.
Verification by GST Officers
Goods in transit may be verified by authorised officers under the GST law and rules.
What may be checked during verification
- Whether the e-way bill details are active and valid
- Whether the vehicle or transport details match the movement
- Whether the invoice, challan, and goods broadly match the declared movement
- Whether the consignments being carried are covered by the relevant e-way bill records
- Whether the movement appears consistent with the declared origin and destination details
RFID and FASTag linked monitoring
- The e-way bill system has been linked with vehicle movement reporting and analytics using RFID and FASTag based infrastructure.
- This makes accuracy of vehicle details important, especially for goods movement that may be subject to electronic tracking and verification signals.
Exemptions from E-Way Bill Requirements
Not all goods movements require an e-way bill. Exemptions and exceptions continue to apply under Rule 138 and related notifications.
Common broad categories seen in the law and practice
| Category | General position |
|---|---|
| Consignment value not crossing the applicable threshold | E-way bill may not be required, subject to exceptions |
| Non-motorised conveyance | Generally outside normal e-way bill requirement |
| Certain exempt or specially treated goods | Covered by the exemption structure in the rules |
| Goods under customs control in specified cases | Subject to the specific exemption framework |
| Empty cargo containers | Covered under exemption list |
| Personal and non-commercial movement in eligible situations | May fall outside the requirement depending on facts |
The detailed exemption list should always be checked from the current rule and notifications before relying on any exemption in practice.
Interstate vs Intrastate E-Way Bills
Interstate movement
- For interstate movement, the e-way bill framework broadly follows the central GST rule structure.
Intrastate movement
- For intrastate movement , states may issue their own notifications and threshold related variations within the legal framework.
Practical point
- Do not assume that every state applies the same intrastate threshold in the same way.
- The current state notification should be checked before applying intrastate threshold rules in a compliance-sensitive case.
EWB-02 in intrastate movement
If multiple consignments requiring e-way bills are transported within one state in a single vehicle, the transporter may use EWB-02 for the consolidated movement.
Penalties for Non-Compliance - Section 129 and Section 130
Transporting goods without proper e-way bill compliance can lead to detention or seizure under Section 129 of the CGST Act .
Section 129
- The consequences under Section 129 depend on the facts of the case, including whether the owner comes forward and whether the goods are taxable or exempt.
- The law provides for detention or seizure of goods and conveyance and release on payment of the prescribed penalty amount, or otherwise in accordance with the statutory conditions.
Section 130
In serious cases involving confiscation proceedings, Section 130 may also become relevant.
EWB-02 in Special Situations - Multi-Vehicle, Multi-Modal, Rail, Air and Ship
Multi-vehicle movement
- A single consignment split across multiple vehicles after transshipment is a separate operational situation and should not be confused with EWB-02.
- EWB-02 is for multiple consignments in one vehicle.
Multi-modal transport
- Where movement involves road, rail, air, or ship at different stages, the relevant transport document details should be updated according to the applicable mode and movement stage.
Rail, air and ship movement
- For non-road transport, the relevant transport document details such as railway receipt or airway or shipping related reference details are used in the system as applicable.
Job work and branch transfers
Where movement is backed by delivery challan or other permitted document instead of a tax invoice, the underlying e-way bill should correctly reflect the nature of movement, and consolidated movement may still be used where multiple consignments are transported together.
EWB Data and GSTR-1 Reconciliation
E-way bill data is important for internal control and GST reconciliation .
What businesses should review
- Invoice number matching
- Document date matching
- Taxable value consistency
- Party GSTIN consistency
- Nature of movement such as sale, branch transfer, job work, or return
Why reconciliation matters
- Differences between goods movement records and return reporting can create compliance questions.
- Monthly review of e-way bill data against books and outward supply reporting helps identify issues early.
Important 2025-2026 System Updates
The e-way bill system has seen operational and validation related changes that matter in 2026.
180 day document date restriction
- The system restricts generation of e-way bill records for documents older than the prescribed limit from the date of generation.
360 day extension cap
- System validations also limit indefinite extension of old e-way bills.
Interoperability and portal level integration
- The e-way bill and e-invoice ecosystem has continued to move toward stronger system level interoperability, including integrated controls and validations in relevant cases.
E-invoice and e-way bill linkage
- Where transport details are furnished in the relevant integrated workflow, e-invoice and e-way bill processes may interact closely.
- Businesses should ensure transport data is correctly filled instead of assuming that every e-invoice automatically creates every e-way bill requirement in all cases.
Businesses handling high-volume e-way bill generation can use e-invoice software to keep transport data, IRN generation, and EWB-02 consolidation workflows aligned with 2026 system requirements.
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Conclusion
Form GST EWB-02 is the consolidated transport document used when multiple consignments, each covered by its own individual e-way bill, move together in one vehicle or conveyance.
Its main function is to organise the trip at the transporter level. It does not replace the individual consignment-level e-way bills. It does not fix errors in them. It does not remove the need for correct commercial documents.
For smooth compliance, transporters should:
- verify the validity of the underlying e-way bills
- ensure that vehicle details are correct
- follow the correct portal workflow if the vehicle changes
- keep movement data aligned with invoice records and GST reporting
In 2026, e-way bill compliance is not just about generating a number on the portal. It is about keeping the full movement record clean, consistent, and capable of standing up to electronic and physical verification.
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