The E-way bill system was introduced primarily to combat tax evasion and enhance transparency in tax administration. It also aims to simplify the movement of goods between states and eliminate the need for physical check posts. The legal framework for generating an E-way bill is found in Section 68 of the CGST Act 2017, read alongside Rule 138 of the CGST Rules 2017.
One of the main objective to implement the mechanism of E-Way Bill was to avoid "Tax Evasion." Moreover Transparency in the Tax Administration, Hassle Free Movement of Goods from one state to another, Abolition of Check Post were also some of the reason to implement the Provision of E-Way Bill.
The Provision to generate E-Way Bill is governed according to the Provision of Section 68 of the CGST Act 2017 ( Inspection of Goods in Movement ) read with Rule 138 of the CGST Rules 2017. You can refer it @ Madhusudan Sir inorder to gather more knowledge.
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