Keerthana. A, BA LLB (Hons), Saveetha School of Law, Saveetha University, Saveetha Institute of Medical and Technical Sciences (SIMATS), Chennai-6000771
ABSTRACT
India, a rapidly developing country, deals with the issue of tax evasion in important economic sectors. Recently, a new digital reform known as the E- Way law that is a part of the Goods and Services Tax implementation in India has unquestionably changed the game in this area. If the states in India could successfully implement it, that would undoubtedly have a positive effect on the economic system as the Goods and Service Tax concept and the Goods and Service Tax Network (GSTN) become more transparent and the new digitization technique offers a number of advantages to the parties involved while safeguarding the Government's interests. The study uses empirical research method with the sample size of 210 collected through convenient sampling method. This study makes an effort to comprehend the driving forces behind such a digital trend and how they might alter the nation's logistics sector. The study also emphasises the significance of the system and how it is currently functioning. The report accords the e-way bill system's analysis the appropriate weight, paying particular attention to the instance of Tamil Nadu. The study reveals that the majority were agreeing that E-way bill provisions aimed at removing the ills. There was awareness about the unique E-way Bill Number (EBN). Least level of Awareness upon the integration of E way bill and FASTag will enable tax officers to undertake live vigilance in respect of EWB compliances by businesses. E Waybill system enable faster movement of goods thereby optimum use of vehicle/resources. Satisfaction upon the ease of work due to e-way bill systems & portal which is very user friendly.
Keywords: E Way Bill, Compliance, GST, Evasion, Avoidance
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