The purpose of introducing the e-way bill system was to curb tax evasion by tracking the movement of goods across the country. All transporters are required to carry a valid e-way bill when the taxable goods being transported by them are worth more than ₹50,000. However, when large goods transport agencies carry goods from multiple consignments in a single shipment, it can be cumbersome to carry individual e-way bills for each consignment. For such shipments, transporters can generate and carry a consolidated e-way bill.
In this article, we will look at the format for a consolidated e-way bill and how to generate one for shipping multiple consignments together.
A consolidated e-way bill, also known as Form GST EWB-02, is a single e-Way Bill document that includes information from all the e-way bills of the consignments transported on a single conveyance or vehicle. It is far more convenient for the person in charge of a vehicle that is transporting many consignments to carry a consolidated e-way bill rather than individual e-way bills for each consignment. But to generate a consolidated e-way bill, the individual e-way bill for each consignment must be prepared in advance.
An unregistered transporter must first register on the e-way bill common portal before they can generate any e-way bill, whether individual or consolidated.
A consolidated e-way bill can be generated online by providing all the e-way bill numbers of all the individual e-way bills. The other details get updated automatically. Note that, in this case, the rule of goods being worth more than ₹50,000 does not apply to any individual consignment. If an e-way bill has not been generated for any or all consignments because the consignment value was not more than ₹50,000, then you will need to generate the individual e-way bill for that consignment first, and then proceed to generating a consolidated e-way bill.
The e-way bill site must be used to generate the EWB-02 online. The form will include the 12-digit e-way bill number, the date, the name of the generator, and the e-way bill’s validity. It provides information on the e-way bills for which the shipments are transported by conveyance or vehicle.
The final consolidated e-way bill that is ready to be printed will look as below:
Form GST EWB-02 is the prescribed format in which a consolidated e-way bill is generated. This is the form that a transporter needs to carry when moving multiple consignments in a single shipment.While a consolidated e-way bill reduces the hassle for the person in charge of the transporting vehicle or conveyance, it can still be a hassle as all the individual e-way bills still need to be generated.
This is true even for consignments where the goods are worth less than ₹50,000, and an e-way bill would not have been required if that consignment was being transported alone. Using BUSY E-Way Bill software, you can generate multiple e-way bills automatically and in seconds, without having to go to the GST Portal. After a quick one time setup, single as well as multiple e-way bills can be generated in just a few clicks using BUSY.