A Comprehensive Guide to Form GST EWB-02: The Consolidated e-Way Bill
This guide provides a comprehensive overview of Form GST EWB-02, also known as the Consolidated e-Way Bill, detailing its purpose and generation process. It explains how this single document streamlines the transportation of multiple consignments under various invoices. The article also includes important recent updates affecting e-way bill generation and compliance, along with a description of the form's structure.
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.