E-Way Bill: Single invoice, Multiple Conveyance!

E-Way Bill, a major reform under the GST regime propels carrying proper invoice for the conveyance of goods of more than Rs 50,000, the conveyance can be single and multiple both. Single conveyance always doesn’t fulfill the consignment requirement completely, so supplier/transporters needed two or more conveyances for movement of the entire consignment, which demanded multiple E-Way Bills, delivery challans, etc., making the task hectic for the transporters or suppliers.

This hassle made the government introduce the much-needed relief and on 11th June 2018, the government reposed a breath of fresh air in E-Way Bill- the ‘Update multi-vehicle’ feature for the E-way bill, which reduced the pain of many transporters.

Prior to the updation, different delivery challans were issued, one for the consignment transporting in multiple vehicles, another for generating separate E-way bills. But, after the implementation of this ‘multi-vehicle updating’ scheme, multiple transportation details can be jot down, once the E-way bill is generated.

But, how in a single invoice, the E-way bill can be generated for multiple conveyance transporting one good?

For a clear and better understanding, let’s take an example:

Suppose, the parts of an automobile (Engine, body, chassis, and electric appliance) is to be transported to the manufacturing industry. The non-assembled parts must be transported in Semi Knocked Down condition in separate vehicles. Cases when the multi-vehicle option comes into the picture:

Case 1

Multiple vehicles to a single destination

For instance, the parts of the automobile need to be sent from Chennai to Chandigarh. First, they are sent to Delhi by Rail and from there they’re transported to Chandigarh by road. Here, Delhi is the transshipment location, from there consignments are transported in multiple trucks to reach the destination, i.e., Chandigarh.

Earlier, a single invoice was issued and as the consignment was sent in different vehicles, multiple delivery challans were raised. And for every delivery challan, an E-way bill needs to be raised. Now, when the goods reach Delhi, the same bill can be updated with the details of the trucks, transporting the goods to Chandigarh. Here, from the first consignment, a standard E-way bill needs to be generated, which can be updated at Chandigarh.

Case 2

Multiple vehicles to multiple destinations

Sometimes the supplier sends the consignment to the warehouse of the transporter, from where the goods are sent to different destinations through the different vehicle.

For example, the goods must be transported from Chennai (factory) to Bangalore, Hyderabad, and Vishakhapatnam, in between they are sent to the transporter’s warehouse. Here, there will be two consignments - Consignment 1 between factory and the transporter’s warehouse, where a regular e-way bill will be generated. Consignment 2 between warehouse to Bangalore, Hyderabad, and Vishakhapatnam, wherein the same e-way bill multiple vehicle details can be updated for transportation to these places.