Introduced as an anti-evasion measure, e-way bill system was rolled out on April 1, 2018, for moving goods worth over Rs 50,000 from one state to another. The same for intra or within the state movement was rolled out in a phased manner from April 15.
Transporters of goods worth over Rs 50,000 would be required to present e-way bill during transit to a GST inspector, if asked.
The integration of the e-way bill system with FASTag and LDB is expected to help boost tax collections by clamping down on trade that currently happens on cash basis,” the official said.
The National Highways Authority of India (NHAI) has put in place the FASTag system for collection of toll electronically on national highways. FASTag also offers non-stop movement of vehicles through toll plazas.
It will also help the suppliers locate the goods through the e-way bill system. Transporters, too, would be able to track their vehicles through SMS alerts that would be generated at each toll plaza.
The government has also set up the Directorate General of GST Intelligence (DGGSTI) to investigate cases of tax evasion or violation and conduct search and seizure operations under the GST Act.