E-way Bill provisions are effective almost in all states for inter and intra-state transactions.
E-way Bill is to be issued irrespective of whether the movement of goods is caused by reasons of supply or otherwise. The E-way Bill rules require for all movement of goods meeting the specified criteria, a unique number to be obtained from the Government’s system and this unique number, referred as E-way Bill Number needs to be carried along with the consignment.
There are two categories of E-way Bill
- Individual E-way Bill – It is mandatory to generate individual E-way bill for each consignment having goods value more than 50,000 except handicraft goods.
- Consolidated E-way Bill – Consolidated E-Way Bill (EWB-02) is a single document that contains details of all individual E-Way Bills related to the various consignments transported through a single vehicle. It is optional to generate a Consolidated E-way bill.
In this blog, we’ll cover the requirements and importance of Consolidated E-way bill. For knowing more about individual E-way Bill, you can read 6 things you need to know about Eway Bill.
The need for the Consolidated E-way Bill is usually when multiple consignments of goods are transported in a single vehicle. This will not only make things simple for the supplier, but also for the transporter, who will then need to carry a single document.
Data fields required for generation of Consolidated E-way bill
The details needed to generate a consolidated E-way Bill are
- Individual E-way bill Numbers
- Transporter ID or the Vehicle number (for transport by road)
- Transporter document no. and date (for transport by rail, air, or ship)
- Mode of transportation
- Place from which the transport will start
- State from which the transport will start
All the E-way Bills included in a Consolidated E-way Bill will always refer to the same transportation details. After generation of Consolidated E-way Bill, if there is any change in transportation details, the same can be updated and will be applicable to all the individual E-way Bills.
Validity of a Consolidated E-way Bill
The validity of the individual E-way Bill depends upon the distance the goods have to be transported. The validity is one day up to 100 km and for every 100 km or part thereafter it is one additional day. Each of the consignment which is part of Consolidated E-way Bill could have a different validity period.
Thus there is no specific validity for a Consolidated E-way Bill and the validity of individual consignments validity are considered.
Conditions for generating Consolidated E-way Bill
A Consolidated E-way Bill refers to one or more E-way Bills and the following conditions must be met for the generation of a Consolidated E-way Bill
- The generator of E-way Bill (usually the supplier) or the transporter to whom the E-way Bill is assigned has the option to create a Consolidated E-way Bill
- In case, the Consolidated E-way Bill is to be regenerated, the generator or the current transporter can do so
- Only active E-way Bills can be included in a Consolidated E-way Bill. A cancelled E-way Bill cannot be part of a Consolidated E-way Bill
- The individual E-way Bill can be included in a Consolidated E-way Bill within its validity period. In other words, validity should not be expired
While optional, the Consolidated E-way bill brings in the convenience of carrying a single document. This could make things simple for the supplier as well as the transporter.
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