A Comprehensive Guide to Form GST EWB-02: The Consolidated e-Way Bill

Updated information for the Consolidated e-Way Bill.

Recent Updates Regarding E-Way Bills

August 29, 2021: Taxpayers were temporarily exempt from e-way bill blocking for non-filing of GSTR-1 or GSTR-3B between May 1, 2021, and August 18, 2021. This applied to periods from March to May 2021 for both monthly and QRMP filers.

August 4, 2021: The suspension of e-way bill blocking for GSTR-3B non-filing was reinstated starting August 15, 2021.

June 1, 2021:

• The e-way bill portal clarified that a suspended GSTIN cannot generate an e-way bill. However, such a GSTIN can still be the recipient or transporter on a generated e-way bill.
• The transportation mode “Ship” was updated to “Ship/Road cum Ship”. This change allows users to input a vehicle number for initial road movement and a bill of lading for subsequent ship transport, aiding ODC benefits and vehicle detail updates for multimodal journeys.

May 18, 2021: Notification 15/2021-Central Tax by the CBIC specified that e-Way Bill generation blocking now only applies to the defaulting supplier’s GSTIN, not the recipient’s or transporter’s.

Overview of Consolidated e-Way Bill (Form GST EWB-02)

Form GST EWB-02, referred to as a Consolidated e-Way Bill, serves as a single document encompassing the details of multiple individual e-Way Bills. This form is essential when a single vehicle transports various consignments linked to different invoices or challans. It is a convenient tool for the person managing the conveyance, provided that all individual e-Way Bills for the consignments have been generated prior to transport.

Generating Consolidated e-Way Bills

Unregistered transporters operating under GST must first register on the e-Way Bill Portal if they are generating an e-Way Bill for the initial time. The Consolidated e-Way Bill can be generated online by simply providing all the individual e-Way Bill numbers, which then auto-populates the remaining necessary details.

If individual e-Way Bills were not previously generated because each consignment’s value was below Rs. 50,000, the consignor or transporter must first generate separate e-Way Bills for all these consignments (invoices/challans) before creating a consolidated e-Way Bill.

For situations involving numerous e-Way Bills, an offline Excel tool for bulk generation is available. Users also have the flexibility to cancel a consolidated e-Way Bill or update the vehicle number on it.

Structure of Form GST EWB-02

Form EWB-02 is generated electronically via the e-Way Bill portal. This form includes a unique 12-digit e-Way Bill Number, the generation date along with the generator’s name, and the e-Way Bill’s validity period. It comprehensively details all the individual e-Way Bills associated with consignments transported in the specific conveyance or vehicle.