The Economic Survey 2025–26 has suggested that the next phase of Goods and Services Tax reforms could focus on reworking the e-Way Bill system to support smoother movement of goods, instead of being used mainly as a tool for enforcement and control.
The Survey says such a change would better match the evolving requirements of businesses and supply chains.
The e-Way Bill system was introduced after the rollout of GST in 2017, following the removal of physical check-posts at State borders.
According to the Survey, it helped improve the free movement of goods across States while continuing to meet tax administration needs without reintroducing border checks.
The Survey notes that over time, changes in logistics practices and the wider use of technology have altered compliance needs.
It points out that mobile-based checking of e-Way Bills within States can sometimes lead to avoidable delays and compliance-related difficulties for businesses that are otherwise following the rules.
Looking ahead, the Survey says GST reforms could rely more on trust-based and technology-driven compliance. It refers to the possibility of a “trusted dealer” framework, where taxpayers with a strong compliance record would face fewer physical checks and greater certainty during the movement of goods.
The Survey also mentions the use of electronic seals, vehicle tracking and digital integration with e-Way Bills to enable secure tracking of consignments without frequent stoppages. Such measures, it says, could reduce delays and costs while continuing to ensure effective tax oversight.
State governments, which carry out field-level enforcement, would have an important role in this shift.
The Survey states that moving towards risk-based alerts and limiting discretionary checks could help reduce logistics disruptions while maintaining compliance under the GST framework.
