The Central Government recently explained the concept of Electronic Way Bill (E-way Bill) under the new Goods and Services Tax (GST) law. Electronic Way Bill (E-Way Bill) is basically a compliance mechanism wherein by way of a digital interface the person causing the movement of goods uploads the relevant information prior to the commencement of movement of goods and generates e-way bill on the GST portal. It is a mechanism to ensure that goods being transported comply with the GST Law and is an effective tool to track movement of goods and check tax evasion. Though India has switched to the GST regime from 1st July 2017, the e-way bill provisions were not implemented due to lack of technical support. Some items such as vegetables, fruits, food grains, meat, bread, curd, books and jewellery out of its ambit. Contraceptives, judicial and non-judicial stamp paper, newspapers, khadi, raw silk, Indian flag, human hair, kajal, earthen pots, cheques, municipal waste, puja samagri,