Economic Survey bats for trust-based e-Way Bill system to ease logistics

The Economic Survey 2025–26 has suggested reimagining the e-Way Bill system as a facilitator of seamless logistics rather than primarily an enforcement tool, emphasising trust-based compliance and advanced technology to minimise disruptions for bona fide trade. The e-Way Bill is a mandatory electronic document for tracking the movement of goods valued above Rs 50,000 under the Goods and Services Tax (GST) regime.

 

The survey proposes policy designs relying on trust-based models, such as a “trusted dealer” framework, where taxpayers with strong compliance records face minimal physical checks. Compliant businesses would enjoy greater certainty in goods movement.

 

The survey also recommends wider adoption of technologies such as e-seals, electronic locking systems, and vehicle tracking integrated with e-Way Bills for secure, end-to-end monitoring without routine road stoppages.

 

 

Highlighting the success of the goods and services tax (GST) in abolishing physical inter-state check-posts since 2017, the survey notes that the e-Way Bill has been an effective digital substitute for tracking goods movement without reintroducing border barriers. However, it points out that mobile-based checks at interior points can sometimes cause avoidable delays and compliance friction.

 

“The next wave of GST reforms could, therefore, focus on reimagining the e-Way Bill system as a facilitator of smooth logistics rather than only as a tool for enforcement and control, in line with the changing needs of businesses and supply chains,” the survey states in its chapter on fiscal developments.

 

State governments, which play a key role in field-level enforcement, would be central to this transition by shifting towards risk-based, system-generated alerts and limiting discretionary checks, it noted.

 

“Together, these reforms would amount to a significant deregulation of the logistics ecosystem, reducing costs and delays for trade while maintaining effective, non-intrusive oversight for tax administration,” the survey added.

 

Abhishek Jain, indirect tax head and partner, KPMG, said: “The Economic Survey has rightly highlighted the need to shift the e-Way Bill system from enforcement-led checks to risk-based compliance. Frequent road inspections add friction for genuine businesses. A trust-driven, technology-backed framework can reduce logistics delays while preserving revenue safeguards, making GST administration more efficient and business-friendly.”

 

As per Abhishek A Rastogi, founder, Rastogi Chambers, the Economic Survey’s proposal marks a necessary course correction in GST administration. “The survey’s suggestion aligns with the constitutional promise of free trade and commerce across states... If implemented with uniformity by states and backed by objective, risk-based parameters, this shift could lower transaction costs for compliant businesses while preserving the revenue interests of the exchequer through non-intrusive, data-driven oversight,” Rastogi added.