With the introduction of GST in indirect tax regime, a special emphasis has been laid on smooth and transparent transportation of consignments. One such measure adopted by the government to implement its vision is e-way Bill. E-way bill is a document which is required to be generated before transportation of goods begin. It is also required to be possessed by the vehicle driver in case of any enquiry during the course of transportation or anytime after.
Normally for transporting each consignment a seperate e-way bill is required. But, with its manifold benefits a practical problem arose. In case a supplier was carrying multiple consignments in a single vehicle it arose difficulties to carry multiple e-way bills. To resolve the same consolidated e way bill came into frame.
Consolidated e way bill or (GST EWB-02) as the name suggests is a document containing the multiple e way bills. These multiple or consolidated e-way bills are usually generated when a supplier is willing to supply more than one consignment in a single(one common) vehicle. Which means consolidated e way bill is a one stop resort to many individual e-way bills otherwise required.
In situations where the transporter is transporting the consignment of multiple parties. Then after generation of multiple e-way bills by the parties(whose goods are being transported in a single vehicle), for convenience purpose , there is an option for the transporter to generate a single consolidated e-way bill. The consolidated E-way bill is generated prior to the movement of goods. Form GST EWB-02 can be used to generate the same from the GST common portal.
Following are the various types of consolidated e way bill given on government e-way bill portal:
A consolidated E-way bill is generated when the transporter is carrying multiple consignments in a single vehicle. Consolidated E-way bill allows the transporter to carry a single document, instead of a multiple documents for various consignments in a common conveyance.
A user should have all the e way bill numbers of the consignment, which transporter shall transport in one conveyance. For generating consolidated bill, user needs to follow these steps:
The e-way bill system enables the user to generate consolidated bulk e way bills. A consolidated bulk e way bill is used when a user needs to generate multiple consolidated e way bill at one shot. To convert the multiple consolidated e way bills excel file into a single JSON file the user needs to have the EWB bulk convertor or the excel file.
After successfully processing the JSON file, the system will generate the E-Way Bills and the consolidated EWB for each request will be shown. Otherwise error report will be generated.
GST e way bill system gives you an option to update the transportation details for the consolidated EWB and re-generate the new Consolidated EWB (CEWB). Follow the below mentioned step by step process to begin with re-generation of Consolidated e way bill.
A list of consolidated EWB will be shown.
After that mention the following details:-
Mode of transport:- Choose any one of them ..Road, Rail,Air, Ship
Vehicle No:- Type the Vehicle number here
Place of Change:- Mention the place of change here
State of Change:- Select the state of change in the drop down list.
Reason :- After that select the reason of change
Transporter document no & Date:- Mention this details if applicable.
After that mention all the details. The system will pop up an error message if any of the fields are wrongly entered. Otherwise, the vehicle number will get updated to that particular consolidated E-way bill number.
Then click on the submit button to complete the re generation of e way bill.
Now we will understand that how can we print the consolidated e way bill. Let us understand the step by step process
The system will display the requested consolidated EWB and the user can take the print out of the consolidated EWB.
To know the forthcoming changes in E way bill Read more.
Union Budget 2021 - Updates, Highlights & Analysis