E-Way Bill: A Digital Approach toward GST in India
| Main Author: | Dr Poonam Mahajan |
|---|---|
| Format: | Article eJournal |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
https://zenodo.org/record/1253462 |
Daftar Isi:
- An attempt has been made in this conceptual paper to understand the concept of E-Way bill as a new digital approach toward GST in India. E-way bill is an electronic way bill generated for the specific consignment/movement of goods from one place to another, either inter-state or intra-state and of value more than Rs 50,000, required under the current GST regime. It is notified to be implemented all over India w.e.f. April 1, 2018. The e-way bill is a old wine in new bottle. It is a replacement of way bill which was a physical document and existed during the VAT regime for the movement of goods. Registered/Unregistered person can generate the e-way bill. The stakeholders of e-way bill are suppliers, recipient, transporters and Department officers. It is an attempt towards making India Digital programme to ensure easiness in movement of goods from one place to another for all the stakeholders. Basic ICT Infrastructure is requirement for its effective implementation. It is a vital mechanism to check tax evasion under GST and the government has been keen to get the system working. Government of India will notify the required changes in near future to make it more convenient and successful in India.