Generation of e-Way Bill For Multiple Conveyance Against Single Invoice

The e-way bill system under Goods and Services Tax (GST) is a crucial for the movement of goods. It ensures transparency, streamlines logistics, and reduces tax evasion. In cases, when a consignment cannot be transported in a single vehicle, businesses may use multiple conveyances under one invoice or delivery challan. 

This article explains the legal requirements, recent updates, and best practices for generating e-way bills in such scenarios, referencing relevant GST laws and CBIC notifications.

Latest Update

June 16, 2025
The NIC is launching a 2nd e-way bill portal https://ewaybill2.gst.gov.in/ from 1st July 2025, as per the GSTN's advisory dated 16th June 2025. The move is to eliminate dependency on a single portal and ensure real-time synchronisation of data. It means the E-Way Bill2 portal is designed to synchronise e-way bill details with the main portal within a few seconds.

February 6, 2025

As per Rule 138(14) of the CGST Rules, 2017, goods under Chapter 71 are exempt from mandatory E-Way Bill (EWB) generation. While the National Informatics Centre (NIC) previously allowed voluntary EWB generation for these goods, this option has now been withdrawn. However, for intra-state movement in Kerala, EWB is mandatory as per Notification No.10/24-State Tax dated 27/12/24.

What is multiple consignments against single invoice?

Many times a single conveyance may not fulfil the consignment requirement. Then, 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 e-way 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 (SKD) condition as rotor blades, shaft and generator in separate trucks due to the huge size of the turbine.

Steps to generate e-way bill for multiple conveyances

Here are steps to be followed:

• 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 delivery challans in this case) giving reference to the invoice.
• Separate e-way 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 e-way bill for the respective consignment.

Who should generate e-way bill?

• Registered person i.e. consignor/supplier or consignee/recipient (if a supplier is unregistered).
• The transporter if neither of the above generates e-way bill. 

Also, the transporter has to generate e-way bill when consignment delivery is outsourced. In such cases, transporters brings the goods from supplier’s warehouse to their warehouse for further distribution.

What are the details required for issuing e-way 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