FORM GST EWB-02 - Consolidated e-way bill
Several covered consignments move in the same conveyance and a consolidated trip sheet is prepared.
Responsible actor: The transporter consolidates valid individual e-way bills for one vehicle. Provision: Rule 138(6).
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
CGST Act/Rules checked 21 October 2026. Blank source extract: official 1 January 2022 Part B. Current rules cross-checked in ICAI April 2026 bare law, PDF pages 342–346. Later portal requirements and distinct statutory conditions are identified in the guidance.
Worked facts and completed entries
Two fictional individual e-way bills are grouped in vehicle KA01AB1234 on 1 October 2026 at 10:15. The consolidated number is only a teaching reference. It does not extend or replace either underlying e-way bill.
Consolidated header
| Consolidated e-way bill number | 000000000099 (fictional; not portal generated) |
|---|---|
| Consolidated e-way bill date | 1 October 2026 / 10:15 |
| Generator | 29AABCA0000A1ZT / Aster Learning Supplies Private Limited (fictional) acting as own transporter in this scenario |
| Vehicle number | KA01AB1234 (fictional) |
| Number of e-way bills | 2 |
Individual e-way bill numbers
| Sr No | E-way bill number |
|---|---|
| 1 | 000000000001 |
| 2 | 000000000002 |
Underlying validity retained
| EWB 000000000001 | First Part-B 1 October 2026 / 10:00; valid through 2 October 2026 / 23:59 |
|---|---|
| EWB 000000000002 | First Part-B 1 October 2026 / 09:00; assumed 320 km ordinary cargo, valid through 3 October 2026 / 23:59 |
| Independent consolidated validity | None; each individual e-way bill keeps its own period |
How this form moves the matter forward
- Verify every individual bill and Part-B vehicle entry before consolidation.
- Enter each individual bill exactly and verify the count against the loaded consignments.
- Keep the individual validity clocks; regenerate/update transport records appropriately for vehicle changes without treating consolidation as extension.
Evidence supporting these entries
- Two valid individual e-way-bill records
- Vehicle load sheet and two underlying invoices
- Trip sheet, route and individual expiry check
Additional primary authority: NIC e-way bill FAQ: validity/day calculation, first Part-B entry, consolidated bills and detention reports.
Period and legal consequences
NIC describes the consolidated bill as a trip sheet with no independent validity. Expiry, cancellation or extension of an individual bill is not cured by adding it to a consolidated list.
Primary source and exact locator
Official notified form source: PDF pages 372-372; printed pages 366-366.
CGST Act and government-hosted Act and Rules compilation - Rule 138(6). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The transporter consolidates valid individual e-way bills for one vehicle. Several covered consignments move in the same conveyance and a consolidated trip sheet is prepared.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Two valid individual e-way-bill records; Vehicle load sheet and two underlying invoices; Trip sheet, route and individual expiry check.