Sunday, October 24, 2021
HomeGSTConsolidated E-way Bill Under GST | Essential Conditions & Benefit

Consolidated E-way Bill Under GST | Essential Conditions & Benefit

E-way Bill is an essential document required to be generated whenever some movement of goods is involved from one place to another.

Whether the movement is inter-state or intra-state, whenever the aggregate value of the consignment exceeds the threshold E-way Bill limit of Rs 50,000, it is essential that the shipment is reported to the government portal and a unique number called ‘E-way Bill number’ is generated for this shipment.

E-way Bill system is a kind of authorization for the transport of goods and helps the concerned authorities verify the legitimacy of the goods transported.

In this short article, we will understand the ‘Consolidated E-way Bill‘ and its details.

E-way Bills under GST – Different types

C:\Users\perennial\Downloads\Categories-of-E-way-Bill (2) (1).png

There are two types of E-way Bills under GST:

  1. Individual E-way Bill
  2. Consolidated E-way Bill

We will see some of the essential details about these two types.

  • Individual E-way Bill

As discussed above, the generation of the E-way Bill is mandatory when there is the transport of goods involved for the consignment whose value exceeds Rs. 50,000.

E-way Bill generated for this type of transport is called the ‘Individual E-way Bill’.

Individual E-way Bill is mandatory for all the transport of goods except for handicraft goods.

  • Consolidated E-way Bill

As the name suggests, Consolidated E-way Bill is a consolidation of multiple E-way Bills.

Consolidated E-way Bill comes into the picture when a supplier wishes to transport multiple consignments in a single or common vehicle.

Generating a consolidated E-way Bill saves the efforts of the Supplier to carry multiple E-way Bills for multiple consignments that are being shipped in the same vehicle.

Consolidated E-way Bill is the best alternative to multiple Eway Bill generation reducing the paperwork and facilitating faster transport.

Also like: I am a Deductor. How can I view Form GSTR-7A?

Reasons to introduce the consolidated E-way Bill

According to the GST rules, every consignment being transported and whose value exceeds Rs 50,000 must have a unique E-way Bill Number assigned to it.

Failure in carrying a valid E-way Bill allows the GST officials to seize the vehicle when scrutinized or impound monetary penalty on the Supplier or the transporter.

When multiple consignments are being shipped on a single vehicle, multiple E-way Bills for all the consignments was necessary.

This increased the paperwork for the transporter and didn’t seem much feasible.

For convenience purposes, Consolidated E way Bill under GST was introduced.

When can the Consolidated E-way Bill be generated?

It is essential to note that the transporter can generate a consolidated E-way Bill.

Consolidated E-way Bill is mainly beneficial to the transporter as it reduces his paperwork, thus simplifying his transporting process without any compliance issues.

A transporter can generate Consolidated E-way Bill when all the parties (whose goods are to be transported in the transporter’s vehicle) have generated E-way bills for their respective consignment.

To generate a consolidated E-way Bill, form GST-EWB 02 should be used from the GST portal.

Mandatory details to generate consolidated E-way Bill

Following are the mandatory fields that are required to generate a consolidated E-way Bill.

  • Individual E-way Bill numbers (generated by the parties/suppliers)
  • Transporter ID
  • Vehicle number (when transported by roadways)
  • Mode of transportation
  • Source of the transportation
  • State from where the transport will start

The transportation details should be the same for all the individual E-way Bills added in the consolidated E-way Bill.

In case. There is a change in the transporter details, the same should be amended in the consolidated E-way Bill, and these transportation details shall hold for all the individual E-way Bills included.

Consolidated E-way Bill Validity


Usually, an E-way Bill validity depends upon the distance the goods are being transported.

Following is the standard validity period for an Individual E-way Bill under GST:

Type of Transport Distance Validity of the EWB
Normal cargo Up to 100 km 1 Day
For every additional 100 km 1 Additional Day
Over dimensional cargo Up to 20 Km 1 Day
For every additional 20 km 1 Additional Day

The validity of the E-way Bill for the different consignments may vary.

Hence, there is NO specific validity for a Consolidated E-way Bill.

The validity of the individual E-way Bills is considered that are clubbed together in the Consolidated E-way Bill.

Also Like: How to calculate the threshold turnover limit for GST Registration?

Essential conditions to generate consolidated E-way Bill

C:\Users\perennial\Downloads\Conditions-to-generate-Consolidated-E-way-Bill (2) (1).png

For successfully generating a consolidated E-way Bill, the following conditions should be met:

  • Only active E-way Bills should be added to the consolidated E-way Bill. A cancelled E-way Bill will not be considered under the consolidated E-way Bill.
  • The transporter (usually) should create this ‘Consolidated E-way Bill’ with due diligence, which clubs together all the E-way Bills for the corresponding consignments transported on the same vehicle.
  • An active E-way Bill can be added into the Consolidated E-way Bill only within its validity period. Therefore, the E-way Bill, whose validity has expired, should NOT be added to the consolidated E-way Bill.
  • If a consolidated EWB is to be regenerated, the current transporter can regenerate a fresh Consolidated EWB. The party who had earlier generated the consolidated EWB can also regenerate it with the amended details.

Generate E-way Bill in a single click!

E-way Bill generation is mandatory for all eligible consignments. Failing to do so may cause the supplier monetary penalty, and the vehicle may also get seized.

GSTHero’s E way Bill system offers 1-click E-way Bill generation from the GSTHero portal.

If you are not a GSTHero user, we provide you with the option of an E-way Bill connector.

GSTHero’s E-way Bill Tally connector will help you generate bulk E-way Bills directly from the Tally ERP.

GSTHero’s Tally Connector will work as a 3 in 1 solution to cater to all your business needs in one place.

  • No need to visit multiple government portals
  • No more Manual entry making
  • No more errors
  • No more penalties

GSTHero’s Tally connector will help the businesses to achieve three milestones as follows:

  1. Lightning-fast GST returns filing
  2. 1-click E-way Bill generation
  3. 1-click e-Invoice generation

All three things using your current ERP!

This saves time when there are multiple E-way Bills to be generated.

Using this connector, the user will not have to visit the E-way Bill portal even once, provided that the data for all mandatory fields for E-way Bill generation are present in the user’s ERP.

To generate E-way Bill at lightning speed, try GSTHero and GSTHero’ s E-way Bill Tally Connector.

For a free demo, you can contact us at:

Email: [email protected]

Contact: +918007700800

To sum it up…

In this short article, we have understood the concept of a Consolidated E-way Bill.

We have also submitted some essential details about the Consolidated E-way Bill and the necessary conditions to generate them.

Stay updated; stay ahead!

Until the next time….

Leave a Reply

Follow Us


Recent Posts


GST Audit Checklist – Why Should Your Business Equip Internal GST Audit Routine?

GST was introduced to minimize the efforts of the taxpayers and also reduce the cascading effect of taxation. Although these goals are met, there are...
GST audit

GST Audit Checklist – 7 Essential Checkpoints For a Perfect GST Audit Tool

GST was introduced in the nation to ease the taxpayers' efforts and bring uniformity in the taxation structure of India. Businesses with multiple registrations still...

CBDT clarification regarding carry forward of losses

CBDT clarification regarding carry forward of losses in case of change in shareholding due to strategic disinvestment Aims to make disinvestment deals more attractive for...
Credit Guarantee

Emergency Credit Line Guarantee Scheme modified and Extended till 31.03.2022

Ministry of Finance vide press release 1759251 dated 29th September 2021 has extended the scope of ECLGS’ and scheme extended till 31.03.2022 or till...

Statutory Compliance Calendar for October, 2021

About ARTICLE: This article contains various Compliance requirements for the Month of October, 2021 under various Statutory Laws. Compliance requirement under Income Tax Act, 1961 Sl. Compliance Particulars Due...

Most Popular