DEEPAK ROHERA (Senior Accountant) (285 Points)
04 May 2018What is difference between eway bill and consolidated eway bill. if we made outward supply of Rs.>50000 in intra state are we made eway bill and if tranport loaded consignments of 5 consignments of each 20000 in single truck is he made eway bill and which type?
CA Shivam Arora
(Chartered Accountant)
(2414 Points)
Replied 04 May 2018
After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods.
Thus, consolidated e-way bill is nothing but collection of multiple e-way bills. It may be generated by transporter. That is, the transporter,carrying multiple consignments of various consignors and consignees in one vehicle can generate and carry one consolidated e-way bill instead of carrying multiple e-way bills for those consignments.
If intra state is applicable then you are requested to generate e-way bill for consignment value>50000.
As rule 138(7) will be notified from a future date, hence till the notification for that effect comes, transporter needs not generate e-way bill for consignments having value less than Rs 50,000/-, even if the value of the goods carried in single conveyance is more than Rs 50,000/-, till the said sub-rule is notified.
Pankaj Rawat
(GST Practitioner)
(55032 Points)
Replied 04 May 2018
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