What 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?
2 Replies
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)
(55052 Points)
Replied 04 May 2018
Consolidated E-Way Bill (EWB-02) is a single document that contains details of all the E-Way Bills related to the multiple consignments in same conveyance
If in one coveyance multiple consignment of each below 50000/- no need to generate E-way Bill (As per notificatiin 15/2018)
Eway is mandatory if the invoice value exceed 50k,
But for Intrastate Eway bill kindly check that it is being notified in your state
If in one coveyance multiple consignment of each below 50000/- no need to generate E-way Bill (As per notificatiin 15/2018)
Eway is mandatory if the invoice value exceed 50k,
But for Intrastate Eway bill kindly check that it is being notified in your state
Recent Topics
- Share office desk in bkc, near family court
- 80D claim for payment paid by parent
- TDS on purchase of Flat under subvention scheme be
- Nznxnc call me at the end of the day of the
- Nsje snswk fjw ed le ene djff ne enje ejdd rejje
- Hxjcif the day I have been in touch with me and
- Iska djd djrbdsjebshe sir ur rei ejr reinr the jr
- GST registration for medical shop in Karnataka
- Hsshs me know if you are free number of the
- Chu Kang and the situation of the situation and I
Related Threads
CAclubindia
