Goods and Services Tax (GST)

[pib] Introduction of E-way Bill System


Mains Paper 3: Economy | Mobilization of resources

From UPSC perspective, the following things are important:

Prelims level: e-way bill, GST

Mains level: Issues related to the implementation of GST


E-way Bill System

  1. The E-way Bill System has been introduced nation-wide for inter-State and intra-State movement of goods.
  2. The objectives of E-way bill system are as below:
  1. single and unified E-way bill for inter-State and intra-State movement of goods for the whole country in self-service mode,
  2. enabling paperless and fully online system to facilitate seamless movement of goods across all the States,
  3. improve service delivery with quick turnaround time for the entire supply chain and provide anytime anywhere access to data/services,
  4. to facilitate hassle free movement of goods by abolishing inter-State check posts across the country.
  1. The Government undertook various corrective steps in this regard viz., new Information Technology (IT) infrastructure including high end servers were installed to handle the increased load on the system.
  2. The upgraded system is capable of handling a peak load of 75 lakh E-way bills per day.


E-way bill

  1. EWay Bill is an electronic way bill for movement of goods which can be generated on the eWay Bill Portal
  2. Transport of goods of more than Rs. 50,000 (Single Invoice/bill/delivery challan) in value in a vehicle cannot be made by a registered person without an eway bill
  3. When an eway bill is generated a unique eway bill number (EBN) is allocated and is available to the supplier, recipient, and the transporter
  4. An e-way bill is valid for 1 day for distance less Than 100 Kms and additional 1 day for every additional 100 Kms or part thereof
  5. The validity of Eway bill can be extended
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