The E-Way Bill system, introduced in 2018 under the Goods and Services Tax (GST) framework, represents a major reform in digital tax administration aimed at improving transparency and regulating the movement of goods. By enabling real-time tracking of consignments, the system has emerged as an important compliance mechanism, reducing irregular practices such as fake invoicing and unreported transactions. In Telangana, its implementation has strengthened monitoring and enforcement under GST.
K. MALLESH (2026) studied this question.
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