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Browse Law School Education Taxation Demystifying Goods and Services Tax (GST)

An e-way bill stands for Electronic Way Bill. 

It is essentially meant to address tax evasion. Now, one biggest change which GST has brought in this country is that the border check posts which were there in all the States have been abolished. 

There is free movement of goods within the territory of different States. In order to ensure that this free movement does not lead to tax evasion, the concept of e-way bill has been introduced. 

Now, e-way bill stands for a document which is filled by the supplier and handed over to the transporter. It is the obligation of the transporter to carry the e-way bill at the time of transportation. 

The purpose of e-way bill is to ensure that at the time when the goods are under movement, they can be checked and verified by the departmental authorities, that appropriate taxes have been paid on these goods. 

There are certain notifications which prescribe in what situations e-way bill is required to be filled, in what kind of goods it is required to be filled and in what situations there is no need to fill an e-way bill. These notifications keep changing over time and these notifications are administered by the State authorities depending upon the territory in which the goods are moving.