March 18, 2023
Riddhi Thakrar

Knowing about What is a consolidated e-Way Bill and how to generate it?

Whether the transfer of products is due to supply-related reasons or something else, an E-way Bill must be issued under the GST. The E-way Bill requirement stipulates that a special number must be received from the government's network for every movement of goods satisfying the required conditions. This special number, known as the E-way Bill Number, must be carried together with the shipment.

A single document known as a combined e-way bill (EWB-02) contains information on all the individual e-way bills (EWBs) connected to the consignments. Let's say you are just a supplier or carrier who wants to transfer several consignments of products in a single truck or conveyance. The unified e-way bill feature is accessible here on e-way bill website in that situation.

Consolidated E-way Bills are typically required when several consignments of cargo are being delivered in a single vehicle. It will simplify matters for both the provider and the carrier, who will only have to carry one document moving forward. This article shares more information regarding the e-Way bill and its generation.

Details required to generate the consolidated e-Way bill

The information required to create a combined E-way Bill is

1. Personalised E-way bill numbers

2. The vehicle number or the Transporter ID (for transport by road)

3. The date and transporter document number (for transport by rail, air, or ship)

4. Means of transport

5. The starting point of the transport

6. The state where the transportation will begin

Consolidated E-way Bills always make reference to the similar transportation information across all of its E-way Bills. If there are any changes to the transportation specifics after the Consolidated E-way Bill has been generated, the revised information can be applied to all of the separate E-way Bills.

Validity of the e-Way bill

The distance that the items must be transported determines how long an E-way Bill is acceptable. Up to 100 kilometres, the legality is one day; after that, it is one extra day for every 100 km or portion. The validity term for each of the consignments that make up the Consolidated E-way Bill may vary. As a result, the validity of each individual shipment is taken into account since there is no fixed validity for such a Consolidated E-way Bill.

What are the conditions that are supposed to be fulfilled for the bill generation?

An Integrated E-way Bill relates to one or maybe more E-way Bills, and in order to generate a Consolidated E-way Bill, the following requirements must be satisfied:

1. The option to build a Consolidated E-way is available to the creator of the E-way Bill (often the supplier) or the carrier who is assigned the E-way Bill when allocated.

2. Either the present transporter or the generator can regenerate the Consolidated E-way Bill.

3. The Consolidated E-way Bill may only contain active E-way Bills. Any Consolidated E-way Bill cannot include a cancelled E-way Bill.

4. During the particular E-way Bill's period of validity, it may be incorporated into a Consolidated E-way Bill. To put it another way, validity shouldn't expire

Consolidated E-way bills provide the ease of carrying just one document, even if it is optional. Both the supplier and the transporter may find this to be advantageous. You can also renew the bill when you have the requirement to do so.

Cancellation of the e-Way bill

Following 24 hours of its preparation, an e-way bill may be electronically cancelled on the e-way bill site, either manually or by software, if products are not carried or aren't transported as specified in the e-way bill. One thing to keep in mind is that an e-way invoice which has been approved in transit in accordance with rule 138B of such CGST Rules, 2017 could be reversed.

The rejection of the e-Way bill

The recipient's information can be included on an e-way bill which the transporters can make. Additionally, the beneficiary can view the e-way bill created using their GSTIN on the e-way bill portal. As stated in the e-way bill, approval or refusal of such shipments can be transmitted. If the approval or denial is not communicated between 72 hours (about 3 days) of such creation of the e-way invoice or the shipment of the goods, whichever comes first, it will be deemed approved.

So, this is how a consolidated GST bill can work. And these are the ways by which you can use it.


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