Answer

GST

Consolidated e-way bill for many consignments

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  1. Facts

    A transporter carrying multiple consignments in one vehicle can generate a consolidated e-way bill in EWB-02 listing all individual e-way bill numbers. Each consignment still needs its own e-way bill.

  2. Provisions and law

    • Rule 138, CGST Rules 2017E-way bill in EWB-01 is required for movement of goods of consignment value above Rs 50,000, with Part A and Part B
  3. Analysis

    Example: a transporter loads ten consignments from different suppliers for Hyderabad, each with its own e-way bill. He creates one EWB-02 with all ten numbers and the vehicle number. The driver carries the consolidated bill. If one consignment is dropped en route, the rest continue under their e-way bills.

  4. Conclusion

    1. Ensure each consignment has a valid e-way bill
    2. Generate EWB-02 with all e-way bill numbers
    3. Enter the vehicle number
    4. Give the consolidated bill to the driver

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