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Description
The E-way Bill System enables GST registered individuals or enrolled transporters to electronically generate the E-way bill. This document must be carried by the person responsible for transportation when goods worth over a certain value (threshold amount) are moved, whether for supply purposes, non-supply reasons, or due to inward supply from an unregistered person. The E-way Bill System was implemented on April 1, 2018, to facilitate both intra and inter-state movement of goods across the country. The primary objective of the E-way bill is to ensure seamless transportation of goods by reducing checkpoints and delays. Additionally, it aims to curb tax evasion by providing a transparent system that enables tax authorities to track the movement of goods in real-time and verify tax compliance.