Some time it very difficulty for transporter to carry lots of documents. So there is an option on eway bill portal to generate consolidate eway bill (EWB-02) to carry one single eway bill for all shipment in single vehicle. However, one question that continues to bother many suppliers, transporters and recipients is consolidated e-Way bills. In this article, we would be discussing Form GST EWB-02 that specifically targets the concerned area.
What is a Consolidated (EWB-02) e-Way bill?
Before we proceed with a practical example of a consolidated e-Way bill, we should first understand its nature and scope. A consolidated e-Way bill is a document that contains multiple e-Way bill documents for different goods which are being shipped from one single conveyance. Since all the details of various goods are clubbed under one single document, it becomes easier for the transporter to get it verified in case of an inspection.
Now let’s take an example. Suppose Mr. Vijay is a transporter and has goods from various suppliers, including goods from Nirav amounting ₹56,000 and goods from Subrata amounting ₹1,20,000. But both these goods are being shipped by Vijay through one vehicle. Therefore, what Vijay can do is generate a consolidated e-Way bill where details of Nirav’s supply and details of Subrata’s supply would be mentioned. This would help the person-in-charge to carry just one single documents i.e. EWB-02 instead of carrying separate documents for Nirav and Subrata.
How to generate a consolidated EWB-02?
Generating a consolidated e-Way bill (EWB 02) is very simple. Here is a step-by-step procedure of the same.
Step 1 – Register Yourself.
First of all, the supplier has to be register himself on the e-Way bill portal (https://ewaybill.nic.in/). For this purpose, information such as GSTIN, nature of business, ID proof, etc., should be available with the supplier. If the supplier is already registered with the e-Way bill portal, then he may simply login with the existing ID and password.
Step 2 – Generate “New” under “Consolidated e-Way bill”
After logging in, click on the e-Way bill dropdown. Then select “Consolidated e-Way bill”. After a new dropdown appears, select “Generate New” option.
Step 3 – Form fill up
A new form will appear where details of the goods are to be filled along with other necessary information such as mode of transport, vehicle number, etc. If individual e-Way already exists, then just enter the e-Way bill number and the required areas will be automatically completed. After inserting the required information, click on “Submit”.
Step 4- Collect Consolidated e-Way bill
Upon submission, a new page will appear which will have the information of various goods being transported through a single vehicle. The 12-digit code in the document is the consolidated e-Way bill number. The supplier and the transporter are advised to keep the document with themselves for future references.
When is consolidated e-Way bill not required?
Consolidated e-Way bill is not required when none of the shipment or just one shipment is individually valued at ₹50,000. Please note, if there are several goods that are being transported to one state from another and have a collective value of more than ₹50,000 then no e-Way bill is required. Only if the value of any single shipment is more than ₹50,000 then e-Way bill is mandatory.