The goods and services tax (GST) provision requiring transporters to carry an electronic way bill or e-way bill when moving goods between states will be implemented from February 1, to check evasion and boost revenue by up to 20 per cent.
After GST implementation from July 1, the requirement was postponed due to an unready network. This was done even in the 17 states which in the pre-GST era had an established electronic challan or e-way bill system, a top official said.
Once the e-way bill system is implemented, tax avoidance would become difficult, as the government would have details of all