Generation of Eway Bill For Multiple Conveyance Against Single Invoice

Let’s understand in detail about the generation of Eway bill.

Latest Update

29th August 2021
From 1st May 2021 to 18th August 2021, the taxpayers will not face blocking of e-way bills for non-filing of GSTR-1 or GSTR-3B (two months or more for monthly filer and one quarter or more for QRMP taxpayers) for March 2021 to May 2021.

4th August 2021
Blocking of e-way bills due to non-filing of GSTR-3B resumes from 15th August 2021.

1st June 2021
1. The e-way bill portal, in its release notes, has clarified that a suspended GSTIN cannot generate an e-way bill. However, a suspended GSTIN as a recipient or as a transporter can get a generated e-way bill.
2. the mode of transport ‘Ship’ has now been updated to ‘Ship/Road cum Ship’ so that the user can enter a vehicle number where goods are initially moved by road and a bill of lading number and date for movement by ship. This will help in availing the ODC benefits for movement using ships and facilitate the updating of vehicle details as and when moved on road.

18th May 2021
The CBIC in Notification 15/2021-Central Tax has notified that the blocking of GSTINs for e-Way Bill generation is now considered only for the defaulting supplier’s GSTIN and not for the defaulting recipient or the transporter’s GSTIN.

Single Invoice: Multiple Consignments

Many times a single conveyance do not fulfil the consignment requirement entirely. Supplier or transporters may need two or more conveyances for shipment of the entire consignment. In such cases, a delivery challan comes in handy. Now the question arises how to generate an Eway bill when there is more than one conveyance involved to transport the same good in a single invoice?

For instance – Say a Wind turbine is being transported in Semi Knocked Down condition as Rotor blades, Shaft and Generator in separate trucks due to the size of the huge Turbine (Case-1).

How to comply Eway Bill requirements?

Here are steps to be followed as laid down by GST law:

• The supplier shall issue the complete invoice before dispatch of the first consignment
• The supplier shall issue separate delivery challans for each of the consignment (for the rotor blade, shaft and generator – so 3 DC in this case) giving reference to the invoice
• Separate Eway bill to be generated for each of the consignment i.e. for the rotor blade, shaft and generator (hence 3 E way bills to be generated for 3 delivery challans)
• The original copy of the invoice shall be sent along with the last consignment
• The person in charge of the conveyance shall carry the Delivery challan, a copy of the duly certified original invoice and Eway bill for the respective consignment

Who should generate Eway Bill?

• Registered person i.e. consignor/supplier or consignee/recipient (if a supplier is unregistered).
• The Transporter if neither of the above generates Eway bill. e-way bill requirement in above situation arises when consignment delivery is outsourced to a transporter who brings the goods from supplier’s warehouse to his warehouse for further distribution across the country.

What are the details required for Issuing Eway Bill?

• Invoice/ Bill of Supply/ Delivery Challan related to the consignment of goods
• Transport by road – Transporter ID or Vehicle number if transporter has to be assigned
• Transport by rail, air, or ship – Transporter ID, Transport document number, and date on the document

In the above situation, a user must comply law through the issue of Delivery Challan and to understand the use of this document is important.

What is a Delivery Challan (DC)?

• A GST tax invoice is issued when a supply of goods or services is made or when payment has been made by the recipient
• In some situations, the movement of goods or provision of services may not necessarily result in Sale
• There may be cases where goods are delivered in parts. This may be because of the size of goods like our above case
• In such cases, instead of a tax invoice, a delivery challan is issued for transportation of goods
• After the goods have been transported using a delivery challan, the supplier is required to issue a tax invoice for a delivery of goods

When is a DC Issued?

The following are the instances defined under the law when a delivery challan is issued:

• Supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known
• Transportation of goods for job work
• Transportation of goods for reasons other than by way of supply
• Other supplies as notified by the Board

Who should Issue the Delivery Challan?

The supplier shall issue the Delivery challan and it is to be carried by the person in charge of a conveyance. A transporter has to issue DC where transportation is outsourced. All in all, the Eway bill brings uniform rules which will be applicable throughout the country. The digital interface will facilitate faster movement of goods. It is bound to improve the turnaround time of vehicles and help the logistics industry reducing the travel time, unnecessary documentation as well as costs.

ClearTax EwayBill, simple, accurate and intelligent software helps you understand these prominent issues revolving around compliance with Eway bill rules. We offer you Built-in tools to import the multiple documents issued to generate Eway bills in the most convenient and hassle-free way!

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