Trident Beauty Cosmetics Ltd operating multiple wholesale outlets of cosmetic products in different suburbs in Mumbai, Maharashtra received an order worth ₹ 3,54,000 (inclusive of GST leviable @ 18%) for supply of differ

Trident Beauty Cosmetics Ltd. would be required to prepare two separate e-way bills since value of each of the invoice exceeds ₹ 50,000 and each invoice is to be considered as separate consignment for the purpose of generating e-way bill. Central Board of Indirect Taxes and Customs (CBIC) has clarified that if multiple invoices are being issued by the supplier to one recipient, then for the movement of goods of more than one invoice multiple e-way bills have to be generated. One e-way bill has to be generated for each invoice, irrespective of the fact whether same or different consignors or consignees are involved. Multiple invoices cannot be clubbed to generate one e-way bill. However, Rule 138(6) CGST Rules, 2017 provides that after e-way bill has been generated for each invoice/consignment, 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. Thus, after generating all these separate e-way bills, one consolidated e-way bill can be generated/prepared by the transporter for transportation purpose, where the goods are transported in one vehicle. Therefore, in the present case both the stores issuing the invoice will generate separate e-way bill and thereafter one consolidated e-way bill can also generated by Radhey Transport Carriers of Dadar (Mumbai) as the goods from both the stores be transported to Delhi in one conveyance.