30.01.2026: Economic Survey bats for revamping GST e-Way Bill system

The Economic Survey 2025–26 has proposed a reimagining of India’s e-Way Bill system to make it a facilitator of smooth logistics rather than merely a tool for enforcement and control.

The move aims to reduce costs and delays in movement of goods while maintaining effective oversight for tax administration.

The survey suggests adopting trust-based and technology-driven compliance models such as a “trusted dealer” framework, under which taxpayers with a strong compliance record would face minimal physical checks and benefit from greater certainty in the movement of goods.

The e-Way Bill system emerged as an effective digital substitute, enabling online tracking of goods movement while supporting tax administration objectives without reintroducing physical barriers at the state borders, the survey said.

Since technology has has evolved over time, mobile-based checks of e-Way Bills at interior points may, at times, lead to avoidable disruptions in logistics and compliance friction for bona fide trade, it said.

The wider use of e-seals and electronic locking systems, integrated with e-Way Bills and vehicle-tracking technologies, could allow secure, end-to-end tracking of consignments without routine road stoppages.

State governments, which play a critical role in field-level enforcement, would be central to the transition. They would move towards risk-based, system-generated alerts and limit discretionary checks, ensuring that oversight remains non-intrusive yet effective.

According to the survey, such reforms would amount to a significant deregulation of the logistics ecosystem, making trade smoother, faster, and less costly for businesses while leveraging technology to maintain compliance.

The survey’s recommendations on the e‑Way Bill system align with the government’s earlier efforts to rationalise GST rates.

At its 56th meeting on September 3, the GST Council approved a major overhaul of the indirect tax slabs, simplifying the structure and reducing most goods to 5 percent and 18 percent rates.

The Economic Survey 2025–26, prepared under the supervision of Chief Economic Adviser V. Anantha Nageswaran, was tabled in Parliament on January 29.

Source: Money Control

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