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Form GST EWB-02 Consolidated e-Way Bill explained

Updated on:  

08 min read

Latest Updates

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.

17th March 2021
1. The e-way bills portal has released an update stating that e-way bills cannot be generated with only SAC codes (99) for services. There should be a minimum of one HSN code belonging to goods mentioned mandatorily.
2. Vehicle type ODC is provisioned for transport mode ‘Ship’.
3. Transporters are provided with a report of e-way bills based on the assigned date.

22nd December 2020
1. The CBIC increased the distance per day in case of goods transported through vehicles, other than the over-dimensional cargo, for determining the validity, as follows:
(a) It is one day – For a distance of up to 200 km as against earlier 100 km
(b) An additional day is taken- For every additional 200 km or part thereof, as against previously notified additional 100 km or part thereof
2. Regarding blocking of the e-way bill where a taxpayer fails to file GSTR-3B, the provision has been amended to replace two or more months with two or more tax periods. The same has been changed to include the quarterly return filers.

16th November 2020
1. According to Rule 138E (a) and (b) of the CGST Rules, 2017, the e-way bill generation facility of a taxpayer will be restricted, if the taxpayer fails to file their Form GSTR-3B returns or statement in Form GST CMP-08, for tax periods of two or more.
2. On 1st December 2020, the system will check the status of returns filed in Form GSTR-3B or the statements filed in Form GST CMP-08, for the class of taxpayers to whom it applies, and restrict the generation of e-way bill in case of:
(a) Non-filing of two or more returns in Form GSTR-3B for the months up to October 2020; and
(b) Non-filing of two or more statements in Form GST CMP-08 for the quarters up to July to September 2020
3. From 1st December 2020 onwards, blocking of e-way bill generation facilities would be made applicable to all taxpayers, irrespective of their Aggregate Annual Turnover (AATO), according to the terms of Rule 138E (a) and (b) of the CGST Rules, 2017.
4. The blocking will take place periodically from 1st December 2020 onwards.
5. To continue generating e-way bill on the e-way bill portal, taxpayers are advised to file their pending GSTR-3B returns/GST CMP-08 statements immediately.

Overview of EWB-02 -Consolidated e-Way Bill  

Form GST EWB-02 known as Consolidated e-Way Bill is a single e-Way Bill document that contains details of all the e-Way Bills of the consignments carried on one conveyance/vehicle.   It comes as a handy document to the person-in-charge of conveyance/vehicle when more than one consignment of goods related to different invoices is to be transported on the conveyance/ vehicle.   So, ensure that all the e-Way Bills for the Invoices /challans available are generated beforehand.

How to generate Consolidated e-Way Bills?

Any unregistered transporter under GST has to enrol himself on the e-Way Bill Portal if the e-Way Bill is being generated for the first time by him.   Consolidated e-Way Bill can be generated online, by submitting all the individual e-Way Bill numbers. Rest of details get auto-populated.   If the e-Way Bills were not generated earlier reason being the value of each consignment was less than Rs. 50,000, the consignor or transporter need to generate first e-Way Bills for all these consignments (Invoices/challans) and finally generate a consolidated e-Way Bill.   

You may also use bulk-generation facility that is offline excel tool where there are more number of e-Way Bills for which consolidated e-Way Bill needs to be generated.   You have the option to cancel the consolidated e-Way Bills or also update the vehicle number on it.  

Format of Form GST EWB-02

The EWB-02 has to be generated online on the e-Way Bill portal   The form will have the 12-digit e-Way Bill Number, Date of the generation with the name of generator, Validity period of the e-Way Bill.   It lists down the details of e-Way Bills for which the consignments are being carried in the conveyance/vehicle.   

The view of the form is as follows:

ewb-02

The view of how the consolidated e-Way Bill looks like when generated online

ewb-02

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