GST form guide · updated October 2026

GST EWB-02: consolidated e-way bill for multiple consignments

EWB-02 is the consolidated e-way bill generated by a transporter when several consignments, each with its own e-way bill, are carried in one conveyance. It is provided for in Rule 138 and lets the transporter present a single document for the whole vehicle.

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How it works

Each consignment must first have a valid individual e-way bill in EWB-01. The transporter then generates EWB-02 by entering the individual e-way bill numbers and the vehicle number. The consolidated bill does not replace the individual ones; it groups them for that leg of the journey.

When transporters use EWB-02

  • Part-load or parcel transport where goods of many consignors move together
  • Movement from a hub or godown to another hub with multiple consignments
  • Re-loading after transhipment into a different vehicle
  • Any trip where carrying a single document for the vehicle is more practical

Points to check

Every individual e-way bill included must be valid for the time of movement. If one has expired, that consignment is exposed to detention even if the consolidated bill is otherwise in order.

When goods are shifted to another vehicle, update the vehicle details in Part B of the individual e-way bills or generate a fresh consolidated bill for the new vehicle. The 180-day document date restriction introduced in January 2025 also applies when Part A slips are used for consolidated e-way bills.

Responsibility of the transporter

A transporter who carries goods without proper documents risks detention of the conveyance and confiscation proceedings if the owner of the conveyance cannot show lack of knowledge. Transporters should keep a system to verify validity of each individual e-way bill before loading. If a vehicle is held for more than 30 minutes, the transporter can report it in EWB-04.

Generate the consolidated bill only after loading is complete, so that it reflects the consignments actually in the vehicle.

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This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.

Questions

EWB-02 — FAQs

Who generates EWB-02?+
The transporter, after each consignment in the vehicle has its own valid e-way bill.
Does a consolidated e-way bill replace individual e-way bills?+
No. It only groups the individual e-way bills for one conveyance. Each must remain valid.
What happens if goods are transferred to another vehicle?+
Update the vehicle details or generate a new consolidated e-way bill for the new conveyance before movement.
Is a consolidated e-way bill mandatory?+
It is a facility for transporters carrying several consignments in one vehicle. Each consignment must in any case have its own valid e-way bill; the consolidated bill simply makes the documents for the vehicle easier to present and update.
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