Generation of Eway Bill For Multiple Conveyance Against Single Invoice

 

 

 

1. Single Invoice: Multiple Consignments

 

Many times a single conveyance do not fulfil the consignment requirement entirely. Supplier or transporters may need two or more conveyances for shipment of the entire consignment. In such cases, a delivery challan comes in handy. Now the question arises how to generate an Eway bill when there is more than one conveyance involved to transport the same good in a single invoice?

 

2. How to comply Eway Bill requirements?

 

Here are steps to be followed as laid down by GST law:

i. The supplier shall issue the complete invoice before dispatch of the first consignment

ii. The supplier shall issue separate delivery challans for each of the consignment giving reference to the invoice

iii. Separate Eway bill to be generated for each of the consignment

iv. The original copy of the invoice shall be sent along with the last consignment

v. The person in charge of the conveyance shall carry the Delivery challan, a copy of the duly certified original invoice and Eway bill for the respective consignment

 

3. Who should generate Eway Bill?

 

A. Registered person i.e. consignor/supplier or consignee/recipient (if a supplier is unregistered).

B. The Transporter if neither of the above generates Eway bill. e-way bill requirement in above situation arises when consignment delivery is outsourced to a transporter who brings the goods from supplier’s warehouse to his warehouse for further distribution across the country.

 

4. What are the details required for Issuing Eway Bill?

 

i. Invoice/ Bill of Supply/ Delivery Challan related to the consignment of goods
ii. Transport by road – Transporter ID or Vehicle number if transporter has to be assigned
iii. Transport by rail, air, or ship – Transporter ID, Transport document number, and date on the document
In the above situation, a user must comply law through the issue of Delivery Challan and to understand the use of this document is important.

 

5. What is a Delivery Challan (DC)?

 

a. A GST tax invoice is issued when a supply of goods or services is made or when payment has been made by the recipient

b. In some situations, the movement of goods or provision of services may not necessarily result in Sale

c. There may be cases where goods are delivered in parts. This may be because of the size of goods like our above case

d. In such cases, instead of a tax invoice, a delivery challan is issued for transportation of goods

e. After the goods have been transported using a delivery challan, the supplier is required to issue a tax invoice for a delivery of goods

 

6. When is a DC Issued?

 

The following are the instances defined under the law when a delivery challan is issued:
i. Supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known
ii. Transportation of goods for job work
iii. Transportation of goods for reasons other than by way of supply
iv. Other supplies as notified by the Board

 

7. Who should Issue the Delivery Challan?

 

The supplier shall issue the Delivery challan and it is to be carried by the person in charge of a conveyance. A transporter has to issue DC where transportation is outsourced.

All in all, the Eway bill brings uniform rules which will be applicable throughout the country. The digital interface will facilitate faster movement of goods. It is bound to improve the turnaround time of vehicles and help the logistics industry reducing the travel time, unnecessary documentation as well as costs.