With the integration of the e-way bill (EWB) system with FasTag and RFID, GST officers now have real-time data of commercial vehicle movement on roads, which will aid in live vigilance of such vehicles and check GST evasion.

Tax officers' e-way bill mobile application now has additional features that will provide them with real-time tracking details on e-way bills and vehicles, allowing them to identify tax evaders who are exploiting the e-way bill system. Since April 2018, e-way bills have been required for inter-state transportation of goods (excluding gold) priced over Rs 50,000 under the goods and services tax (GST) regime. Businesses and transporters who use the electronic way (e-way) bill system must present the e-way bill if asked by a GST inspector. On a daily basis, the e-way bill system receives 25 lakh goods vehicle movements from more than 800 tolls.

The merging of e-way bills, RFID, and FasTag will allow tax officials to conduct real-time vigilance on e-way bill compliance by enterprises, as well as assistance in the prevention of income leakage by identifying incidents of EWB recycling and non-generation in real-time. Taxmen can now view reports on vehicles that have travelled through the designated tolls in the last few minutes without paying the tolls with e-way bills. It is also possible to see cars carrying vital commodities unique to the state that have passed the set toll.

This rep can also show any suspect vehicles and vehicles of EWBs generated by suspect taxpayer GSTINs that have passed the designated toll in near real-time. The officers can use of these reports while conducting vigilance and make the vigilance activity more effective. Also, the officers of the audit and enforcement wing can use these reports to identify fraudulent transactions like bill trading, recycling of EWBs.

AMRG Associates Senior Partner Rajat Mohan said "Online real-time tracking of vehicles and goods would go a long way in tightening the lid on tax evaders. This mobile application for tax officers would empower them to catch hold of all the stakeholders involved in clandestine removal of goods."

EY India tax partner Abhishek Jain said CBIC had earlier conveyed its intention to further digitise the process of enforcement of e-way bill provisions under the GST law, and in line with this idea, the e-way bill system has now been integrated with the FasTag and RFID system, and MIS (Management Information Systems) reports from the same will made available on officer's mobile app.