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E-Way Bill Creation for Shipments Split Across Multiple Vehicles Using One Invoice

The e-way bill system under GST is vital for transparent goods movement, particularly when a single consignment requires multiple vehicles for transport under one invoice. This guide details the process for generating e-way bills in such complex scenarios, outlining the necessary documentation and stakeholder responsibilities. Recent updates regarding a secondary e-way bill portal and exemptions for specific goods are also covered. Understanding these regulations ensures compliance and efficient logistics for businesses.

📖 3 min read read🏷️ E-Way Bill

The electronic waybill (e-way bill) system within the Goods and Services Tax (GST) framework is essential for tracking goods movement. It enhances transparency, optimizes logistical operations, and helps prevent tax evasion. When a single shipment cannot fit into one vehicle, businesses frequently utilize several transport modes linked to a single invoice or delivery challan. This document outlines the regulatory mandates, recent modifications, and recommended procedures for issuing e-way bills in these situations, drawing upon pertinent GST legislation and Central Board of Indirect Taxes and Customs (CBIC) announcements.

Recent System Updates June 16, 2025 The National Informatics Centre (NIC) plans to introduce a secondary e-way bill platform, accessible at https://ewaybill2.gst.gov.in/, effective July 1, 2025. This initiative, detailed in the GSTN's advisory from June 16, 2025, aims to reduce reliance on a single portal and ensure instantaneous data synchronization. The new E-Way Bill2 portal is designed to replicate e-way bill information with the primary system almost instantly. February 6, 2025 According to Rule 138(14) of the CGST Rules, 2017, specific items covered by Chapter 71 are generally not required to have an E-Way Bill. While the NIC previously permitted optional EWB creation for these goods, this allowance has now been revoked. Nonetheless, for shipments moved within Kerala, EWB generation remains compulsory, as stipulated by Notification No.10/24-State Tax dated 27/12/24.

Defining Multiple Consignments with a Single Invoice

Occasionally, a single transport vehicle is insufficient to carry an entire shipment. Consequently, suppliers or transporters may employ two or more vehicles to dispatch the complete consignment. In such circumstances, a delivery challan becomes a useful document. The challenge then becomes how to issue an e-way bill when a single invoice covers goods transported across multiple vehicles. For example, a large wind turbine might be shipped in a Semi-Knocked Down (SKD) state, with its rotor blades, shaft, and generator loaded onto separate trucks due to their considerable dimensions.

Process for Generating E-Way Bills for Split Shipments

To manage e-way bills for consignments split across several vehicles, follow these steps:

  • The supplier must issue the complete invoice prior to dispatching the initial part of the consignment.
  • For each segment of the shipment (e.g., the rotor blade, shaft, and generator, requiring three delivery challans in the turbine example), the supplier should create individual delivery challans that refer back to the main invoice.
  • A distinct e-way bill must be generated for each separate consignment segment (meaning three e-way bills for the three delivery challans in our example).
  • The primary copy of the invoice should accompany the final part of the shipment.
  • The individual responsible for each vehicle must carry the corresponding delivery challan, a certified copy of the original invoice, and the e-way bill relevant to that specific consignment.

Responsibility for E-Way Bill Generation

The responsibility for generating an e-way bill generally falls upon:

  • A registered individual, which includes either the consignor (supplier) or the consignee (recipient), especially if the supplier is unregistered.
  • The transporter, if neither the consignor nor the consignee has created the e-way bill.

Furthermore, transporters are required to generate an e-way bill when logistic services are outsourced, such as when goods are moved from a supplier's warehouse to a transporter's facility for subsequent distribution.

Essential Information for E-Way Bill Issuance

To issue an e-way bill, the following details are mandatory:

  • The relevant invoice, bill of supply, or delivery challan for the goods consignment.
  • For road transport, either the transporter's identification number or the vehicle registration number, if a transporter has been designated.
  • For transport by rail, air, or ship, the transporter's identification, the transport document number, and its issue date.

Further Reading

Frequently Asked Questions

What is the primary purpose of an e-way bill under GST?
The main purpose of an e-way bill is to track the movement of goods and ensure compliance with GST regulations, promoting transparency and reducing tax evasion during transport.
When is an e-way bill generally required for goods movement?
An e-way bill is typically required when goods with a consignment value exceeding Rs. 50,000 are moved from one place to another, whether inter-state or intra-state, with some specific exemptions.
Can an e-way bill be cancelled or updated after generation?
Yes, an e-way bill can be cancelled within 24 hours of its generation if the goods are not transported or are transported by other means. Updates, such as vehicle number changes, are also permissible under specific conditions.
What is the validity period for an e-way bill?
The validity of an e-way bill depends on the distance the goods are to be transported. For every 200 km or part thereof, the e-way bill is valid for one day, starting from the date and time of generation.
Are there any exemptions to e-way bill generation for certain types of goods or movements?
Yes, certain goods like specified precious stones, articles for personal use, or transport by non-motorised conveyances are exempt. Additionally, movement of goods under specific customs seals or within a short distance in certain areas may also be exempted.

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