The Government of India has considered the systemic issues determined by the Comptroller and Auditor General (CAG) in the GST e-way bill system and specified corrective measures to make compliance stronger and prevent misuse. The details were shared in a written reply by Minister of State for Finance Pankaj Chaudhary in the Rajya Sabha.
As per the Government, the CAG emphasised three major vulnerabilities in the current e-way bill mechanism:
- Numerous GST E-way bills were generated for the same invoice
- Generation of GST E-way bill by non-filers of tax returns
- E-way bill allocation using cancelled GSTIN
The Finance Ministry, in answer, cited that various technical controls had been deployed earlier. The system averts duplicate e-way bills for the same invoice by legislating robust validation of document number and date, and it limits the use of documents older than 180 days.
For taxpayers, the e-way bill generation remained blocked who did not submit their earlier three Online GST returns, which ensures that habitual non-filers cannot transport goods without compliance.
Also, the portal automatically checks the GSTIN status in real time, which does not permit any e-way bill to be generated by or against cancelled GSTINs.
Important: GST E Way Bill Preparation Guide for Transport Companies & Suppliers
The government stated that such measures have the motive to strengthen the GST framework, curb revenue leakage, and improve clarity in the movement of goods across the nation.
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