Mahaveer Cosmetics Limited has multiple wholesale outlets of cosmetic products in Mumbai, Maharashtra. It receives an order for cosmetics worth ₹ 1,20,000 (inclusive of GST leviable @ 18%) from Rajkumar, owner of a retai

Answer 2A(i) Separate E-way bill for separate invoices - subsequently consolidated eway bill can be prepared if goods transported in one conveyance: Rule 138 (1) of the CGST Rules, 2017 provide that the e-way bill is required to be generated for each consignment having value exceeding the prescribed threshold. Here, Mahaveer Cosmetics Limited is dispatching the goods from two different locations. As there are two separate consignments involved, it would be required to prepare two separate e-way bills since each invoice value exceeds 50,000 and each invoice is considered as one consignment for the purpose of generating e-way bills. However, Rule 138(6) provides that 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 may be generated by him on the said common portal prior to the movement of goods.