The Government of India has officially acknowledged multiple systemic deficiencies in the GST e-way bill system following observations made by the Comptroller and Auditor General (CAG). The issues, highlighted in Parliament on December 9, 2025, include the generation of multiple e-way bills for a single invoice, misuse of the system by non-filers and e-way bills being generated using cancelled GSTINs.
Responding to a question in the Rajya Sabha, the Ministry of Finance confirmed that the CAG had flagged key loopholes in the digital infrastructure of the GST transport compliance system. These weaknesses allowed taxpayers to manipulate invoice details through upper-case and lower-case variations, enabling more than one e-way bill to be generated on the same document. The government also noted that some non-filers and even entities with cancelled GST registrations managed to generate e-way bills-indicating gaps in validation protocols.
To address these lapses, the government informed Parliament that several corrective measures have already been implemented. The system now blocks the creation of duplicate e-way bills by enforcing strict document-number validation and restricting bills on invoices older than 180 days.
E-way bill generation remains automatically blocked for taxpayers who have not filed their previous three returns, ensuring stronger compliance. Additionally, robust checks have been introduced to prevent any e-way bill from being generated by or against cancelled GSTINs. These steps aim to strengthen the integrity of the GST logistics ecosystem and reduce the scope for evasion.
Official copy of the data has been attached
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