The widespread disruption following the compulsory introduction of the electronic way (e-way) bill from February 1 and its postponement the same evening underscore, yet again, the challenges of patchy implementation of the goods and services tax (GST). Indeed, the February 1 cut-off date for e-way bills for the movement of consignments above Rs 50,000 was imposed just as the multiple problems from the early introduction of the GST had begun to recede. The e-way bill deadline had looked challenging even when it was decided in December; more so since 15 states had simultaneously opted to follow the same deadline for