How to generate the e-way bill, if the goods of one invoice are being moved in multiple vehicles simultaneously?

Where goods pertaining to one invoice are transported in multiple vehicles.

For example, Goods transported in semi-knocked down or completely knocked down condition, the e-way bill shall be generated for each of such vehicles based on the delivery challans issued for that portion of the consignment and:

  • The supplier shall issue the complete invoice before dispatch of the first consignment;
  • The supplier shall issue a delivery challan for each of the subsequent consignments, giving reference to the invoice;
  • Each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and
  • The original copy of the invoice shall be sent along with the last consignment.

Above methodology could be applicable in case of imports also where goods imported in the large container is transported through multiple trucks from the port to the factory.

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Qualification: Student - CA/CS/CMA
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Location: Kolkata, West Bengal, IN
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15 Comments

  1. Premal Smart says:

    I have to dispatch 4 equipment’s to Air Force under single invoice.
    Please advice the procedure for generating the e-way bill from the portal.
    Thanking you in anticipation of your help.
    Best Regards

    1. Premal Smart says:

      Further to my query on e-way bill generation, would like to add that dispatch to IAF is of 4 equipment’s in 4 vehicle’s under single invoice.

  2. AMIT DAVE says:

    I AM TRADING IN LIQUID PRODUCT IN TANKER LOAD,I AM BUYING ONE FULL TANKER LOAD MATERIAL APX 25 MT FOR ONE OF MY CONSUMER AND UNLOADING AT TWO DIFFERENT UNIT AT DIFF DESTINATION, MY SUPPLIER IS ISSUING ONLY ONE INVOICE BUT I HAVE TO ISSUE TWO SEPARATE INVOICE AFTER UNLOADING AT ONE PLACE , HOW SHOULD I ISSUE INVOICE AND EWAY BILL

  3. karthik says:

    Hi Priya

    Iam exporting the goods from Bhawana ,delhi to icd gdl gurgaon by road transportation using two vehicles against one invoice, In this case we are using the two Delivery challan and same mentioned on the E-way bill. But customs depart not accept the delivery challan on eway bill copy, they require the invoice no.

    Kindly clarify is it any circular for the same.

  4. Prathamesh says:

    Dear Priya, We are sending 4 Containers export under single invoice. We can not select SKD for export consignments. And under one invoice only one
    e waybill we can generate. Please help

  5. ARUN KUMAR GUPTA says:

    Dear sir,
    we export goods to dubai under one invoice total cartoon 556 [ VEHICAL TOTAL 5]how we issue eway bill delhi to icd Patparganj Delhi goods dispatch through multi vehical.we are at Naraina our supplier diffrent place of delhi may we issue eway bill or our supplier billed us issue eway bill & goods deliver at icd delhi

  6. N.chidambaram says:

    Query is for transporting pipes and cables as material by vehicle to work site and not transporting through pipes and cables. Answer requires correction.

  7. ASHWANI KUMAR SINGHAL says:

    Dear Sir,,
    Whether this benefit is available only in semi-knocked down or completely knocked down condition, or can we avail this facility (One invoice multiple dispatch) in case of pipes, cable etc. which is to be used in a bulk and dispatch to under construction site.

    1. PRIYA MISHRA says:

      Dear Mr. Ashwani

      As I mentioned this method should be followed in case of one invoice are transported in multiple vehicles here CKD & SKD is example. So also this benefit is available in your situation.
      But this will follow if you sold the pipes etc. from your end that’s doesn’t matter where you dispatch the goods if it is outward supply you can avail this benefit.

      Also there is a important part you need to know as per eway bill rule ,

      E-way bill is required to be generated when movement of goods is through motorized
      conveyance. Further, the e-way bill portal has 4 mode of transportation i.e. road, air,
      rail and ship. As the transportation of goods through pipeline may not involve
      movement of goods through motorized vehicle, there may not be need to generate e-
      way bill for such movement of goods.

      I hope it is helpful.

      Thank you.

  8. vikram says:

    Sir,

    what about value to be mentioned in E way bill.
    Is it full invoice value to be mentioned in each E way bill or value of goods loaded in vehicle for each vehicle

    1. PRIYA MISHRA says:

      Dear Vikram ji,

      Thanks for giving your valuable time to read my Article and sorry but I’m madam not sir.

      Eway bill shall be generated for each of such vehicles based on the delivery challan issued. So the value of e way bill is as per challans loaded in each vehicles.
      I hope your query is solved.

      Thank you.

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