E waybill Related

Yes, you may generate EWB voluntarily, even if the value of consignment is less than Rs. 50,000/-.

However, Proviso 3 and 4 to Rule 138(1) of the CGST Rules 2017 mandatorily requires a registered person to generate an EWB irrespective of the value of consignment where:

• the goods are to be sent by the principal located in one State or Union Territory to a job worker in other State or Union Territory.
• handicraft goods are transported from one State or Union territory to another State or Union territory by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24 of the CGST Act.

EWB is to be generated invoice wise.

Multiple invoices cannot be clubbed into one EWB.

Though, after generating separate EWBs, you can generate a consolidated EWB, if goods are being transported in the same vehicle, for ease of driver/transporter, but it is not mandatory. Only discretionary.

Rule 138(14) of the CGST Act 2017 provides EWB is required to be generated for every movement of goods, except when such goods are transported by a non-motorized vehicle.

Since, there is no involvement of vehicle in the said movement of goods. Hence, EWB is not required.