E-Way Bill Under GST - An Overview
Since the rollout of GST on 1st July , 2017 , various amendments circulars and notifications have been issued to propose changes and to execute such proposed modifications in GST. The primary purpose of introducing changes is to make GST easier to understand , implement and smooth running of the businesses without much hassle. One of the game changing additions to the GST Act was the introduction of the E-Way Bill. The E-Way bill was implemented to ensure smooth movement of goods and reduction in average waiting time at the check posts for verification. In this article , we will have a complete overview of the provisions of the E-Way Bill under the GST Act.