Role of E-way in GST

Harsimran Singh


E-way bill, or electronic documentation of movement of goods under the goods and services tax, was mandatory for all inter-state movement of goods from 1 April. For intra-state movement, the implementation was done in a phased manner, and will be completed by 3rd June. An e-way bill contains details of origin and destination of cargo movement along with the specification of the vehicle carrying it. The measure is expected to plug revenue leakages. According to an estimate, nearly Rs 10,000 crore could be added to GST collections thanks to the mechanism. However, government officials said that the GST revenue collections for April may not reflect the impact of e-way bills as tax officials across states have been going slow on enforcement in the first month to allow taxpayers time to familiarise themselves with the system.

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