The Centre may actively collaborate with States to overhaul the existing GST e-way bill framework, with the initiative slated for discussion at the upcoming 57th GST Council meeting.
From the Economic Survey, the next wave of GST reforms will concentrate on reimagining the e-way bill system as a facilitator of smooth logistics rather than only as a tool for enforcement and control.
The GST e-way bill reforms will aim to deregulate the logistics ecosystem, reducing costs and delays for trade while maintaining effective, non-intrusive oversight for tax administration.
As per the sources, “We are working with the states on e-way bill reform and will bring it before the GST Council.” The GST council, chaired by the Union Finance Minister and comprising state ministers, last met on September 3, 2025, and decided to reduce tax rates on 375 items and rationalise slabs.
The proposed e-way bill shall be placed before the GST council once the consultations are finished. From the Survey the use of e-sales and electronic locking systems, integrated with e-way bills and vehicle-tracking technologies, to ensure secure, end-to-end tracking of consignments without routine stoppages on the road.
State governments play a crucial role in field-level enforcement, shall need to be a key partner in the transition to risk-based, system-generated alerts and restricting discretionary checks. Also, the survey recommended a policy developed with surged relaince on trust-based and technology-driven compliance models, like the “trusted dealer” framework under which taxpayers with a stringent compliance record encounter minimal physical checks and enjoy more outstanding certainty in the movement of goods.
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Physical check posts in the States were removed when the Goods and Services Tax (GST) was rolled out on July 1, 2017, which specifies a major structural reform, particularly enhancing the free movement of goods and lowering transit delays.
The e-way bill system has arrived as an appropriate digital solution, allowing for the online tracking of goods movement while supporting the objectives of tax administration without reintroducing physical barriers at state borders. Under the GST, anyone transporting goods valued at over Rs 50,000 is required to carry an e-way bill. This document must be generated from the GST Portal by a registered GST taxpayer or transporter before transporting the goods.
Source: Dailypioneer.com