The GST e-way bill system is likely to be integrated with NHAI's FASTag mechanism to help track movement of goods and check GST evasion.

The revenue department has set up an officers committee to integrate e-way bill, FASTag and Delhi-Mumbai Industrial Corridor's (DMIC) Logistics Data Bank (LDB) services, after consultation with transporters.

 It has been noticed that some transporters are making multiple trips by generating a single e-way bill. Integration of e-way bill with FASTag would help find the location of the vehicle and also chronologically trace the vehicle crossing NHAI’s toll plazas along with the number of times it passed such tolls. The FASTags would also help in preventing goods and services tax (GST) evasion by businesses taking advantage of the loopholes in the supply chain.

Central tax officers have detected 3,626 cases of GST evasion/violations involving Rs 15,278 Crore during April-December 2018 period.

The National Highways Authority of India (NHAI) has started using the FASTag system for collection of toll electronically on national highways. FASTag also offers non-stop movement of vehicles through toll plazas. The integration of the e-way bill system with FASTag and LDB will help the tax authorities to increase their tax collections. It will also help the suppliers in tracking the goods through the e-way bill system. Transporters, too, would be able to track their vehicles through SMS alerts that would be generated at each toll plaza.

DMIC's container tracking services, also called LDB programme, would be integrated with the e-way bill to improve the logistics ecosystem.

The main problem is lack of harmonisation under the 'track and trace' mechanism in terms of sharing information among different agencies is leading to misuse of e-way bill.

With GST system now stabilizing , the focus of the Central Board of Indirect Taxes and Customs (CBIC) is now on increasing compliance and checking evasion. The government has also set up the Directorate General of GST Intelligence (DGGSTI) to investigate cases of tax evasion and conduct search and seizure operations under the GST Act. GST Council constituted a committee of officials to suggest the integration of RFID (Radio Frequency Idenification) data to strengthen the e-way bill system. In this committee, the officers of the Central and State Governments, Commodity and Service Tax Network (GSTN), National Informatics Center (NIC) and GST Council have been included.