GST jigsaw: Why E-way bill is a vital piece of the puzzle

The e-way bill requirement was originally slated for February 1 this year, but owing to the heavy load/technical glitches, the portal crashed within hours of its launch. An integral part of achieving the ‘no tax evasion’ objective of the goods & services tax (GST) has been the prescription of a requirement for e-way bill (electronic-way bill). Akin to the pre-GST regime requirement of state pe…