Report

E-WAY BILL

Indirect Tax
Submitted to: Mr. Sameer Popat

Semester IV
S.Y.B.com (H)- A

Credits:
Anuj Raka (A008)
Mayank Puri (A023)
Priyanshi (A032)
Pratham Surana (A033)
Riya Agrawal (A038)
Bhavya Chandak (A052)
 Table of Contents

S. NO. PARTICULARS PAGE NO.

1 Introduction 3

2 Components 4

3 Benefits 5-7

4 Who can generate E-Way Bills 8

5 Consolidated E-Way Bill 9

6 Cancellation & Updation 10

7 Validity & Extension 11

8 Exemptions 12

9 Loopholes 13

10 Special Scenarios 14

11 Bill To Ship To 15

12 Recent Updates 16-17

13 Conclusion 18

Page 2
 Introduction
The implementation of the e-way bill system in India has marked a significant shift in the way
goods are transported, aligning the logistics sector with the compliance requirements of the
Goods and Services Tax (GST) framework. This system, introduced by the Government of India,
mandates the generation of an electronic document for the movement of goods valued at over
INR 50,000. The e-way bill serves as a crucial record that contains essential details of the
shipment, including information about the consignor, consignee, and transporter. By leveraging
digital technology, the system has streamlined the transportation process, ensuring seamless
movement of goods across state and national borders. The traditional dependence on manual
documentation has been significantly reduced, thereby minimizing bureaucratic hurdles and
eliminating opportunities for tax evasion.
Prior to the introduction of the e-way bill, businesses and transporters faced numerous logistical
challenges due to inconsistent regulations across different states, multiple checkpoints, and
excessive paperwork. These obstacles often resulted in unnecessary delays in goods
transportation, affecting supply chain efficiency and increasing costs. The absence of a uniform
system also led to compliance gaps and tax leakages, making it difficult for authorities to monitor
and regulate the movement of goods effectively. However, with the adoption of the e-way bill,
these issues have been largely mitigated. The digital mechanism has not only expedited transit
times but has also introduced a greater degree of transparency and accountability in business
transactions. This has been particularly beneficial for manufacturers, wholesalers, and
transporters, who now experience fewer interruptions and a more predictable logistics
environment.
Furthermore, the e-way bill system has played a vital role in enhancing compliance with GST
laws, promoting better tax administration, and reducing fraudulent practices such as
underreporting of transactions or misdeclaration of goods. By ensuring that every significant
shipment is documented electronically, tax authorities can track goods movement more
efficiently, leading to improved revenue collection and a fairer business ecosystem. Additionally,
businesses now find it easier to manage inventory and logistics, as they no longer have to deal
with cumbersome state-wise transit permits or physical inspection delays. This has led to a
significant boost in operational efficiency, enabling companies to focus more on their core
activities rather than being entangled in regulatory complexities.
The overall impact of the e-way bill system on the Indian economy has been transformative,
particularly in terms of reducing transportation bottlenecks and fostering an environment
conducive to trade and commerce. The seamless integration of this system with digital platforms
has contributed to a more organized and systematic approach to logistics management. By
minimizing human intervention and automating key processes, the system has curtailed
corruption and inefficiencies that previously plagued the transportation sector. As businesses
continue to adapt to this digital framework, they are witnessing tangible benefits, including cost
savings, improved delivery timelines, and enhanced compliance with tax regulations.

Page 3
 Components
An e-way bill comprises two main parts:
• Part A: This section captures details related to the consignment, including:
• GSTIN of the Recipient: The Goods and Services Tax Identification Number of the consignee.
• Place of Delivery: The PIN code of the delivery location.
• Invoice or Challan Number and Date: Reference number and date of the accompanying invoice
or challan.
• Value of Goods: Total consignment value.
• HSN Code: Harmonized System of Nomenclature code of the goods.
• Reason for Transportation: For example, supply, export, import, job work, etc.
• Transport Document Number: Such as Goods Receipt Number, Railway Receipt Number,
Airway Bill Number, or Bill of Lading Number.
• Part B: This section captures transport details, including:
• Vehicle Number: Registration number of the vehicle transporting the goods.
• Transporter ID: Identification number of the transporter, if applicable.
The e-way bill can be generated through the GST portal, mobile apps, or authorized platforms,
ensuring ease of use and compliance.

Page 4
 Benefits
1. Reduction in Documentation and Paperwork: One of the most significant advantages of the e-way
bill system is the reduction in documentation. Previously, businesses had to maintain multiple state-
specific permits and paperwork, leading to administrative burdens and logistical inefficiencies. With
the introduction of a single electronic document recognized nationwide, businesses can now
streamline their record-keeping processes. This digital approach also reduces errors and
mismanagement associated with manual paperwork.

2. Cost Efficiency and Savings: The e-way bill system helps businesses cut costs by minimizing
unnecessary expenses associated with documentation, penalties, and delays. Since transporters can
move goods more efficiently without prolonged stoppages at checkpoints, fuel and time costs are
significantly reduced. Additionally, by promoting accurate invoicing and tax compliance, the
system helps businesses avoid fines and additional costs linked to non-compliance.

3. Faster and More Efficient Transportation: The elimination of state-specific permits and physical
checkpoints has resulted in faster transportation of goods. Previously, long queues and manual
verification at checkpoints caused significant delays. Now, with digital verification, goods can move
swiftly, ensuring timely deliveries. This has particularly benefited perishable goods industries, where
delays could lead to substantial losses.

4. Simplified and User-Friendly Generation Process: Generating an e-way bill is a straightforward

and user-friendly process, accessible through the GST portal or mobile applications. This
convenience ensures that businesses, regardless of their technical expertise, can easily comply with
regulatory requirements. Additionally, the e-way bill system allows for real-time tracking of
consignments, giving businesses greater visibility and control over their shipments.

5. Transparency and Accountability: The digital nature of the e-way bill system enhances
transparency in business transactions. Since all e-way bills are recorded electronically and are
accessible to tax authorities, the chances of tax evasion are significantly reduced. The system
ensures that businesses maintain compliance, reducing the possibility of fraudulent activities and
promoting a fair trade environment.

6. Minimization of Tax Evasion and Fraud: The e-way bill system mandates that transporters and
businesses record their transactions digitally, reducing the possibility of under-invoicing or
misreporting. By making data available in real time to authorities, the government can monitor the
movement of goods and ensure that businesses pay their fair share of taxes. This has been
instrumental in curbing tax evasion practices that were prevalent before GST.

Page 5
 Benefits
7. Inter-State and Intra-State Movement Simplification: The standardization of the e-way bill system
has facilitated seamless inter-state and intra-state movement of goods. Earlier, businesses had to
acquire permits separately for each state they operated in, leading to inconsistencies and delays.
Now, with a uniform system, businesses can plan their logistics more effectively without worrying
about region-specific compliance challenges.

8. Enhanced Compliance and Legal Safeguards: Non-compliance with e-way bill regulations can
attract heavy penalties, including fines and seizure of goods. The system ensures that businesses
maintain proper documentation before initiating the transportation of goods, thereby preventing
last-minute legal hassles. By integrating compliance into the logistics process, businesses can
operate more securely and avoid unnecessary legal risks.

Ease of Doing Business with E-Way Bills

The e-way bill system has significantly contributed to improving the ease of doing business in India
by eliminating operational bottlenecks and providing businesses with a transparent and efficient
transportation mechanism. The following aspects illustrate how e-way bills have streamlined
business operations:

1. Improved Logistics and Supply Chain Management: By reducing transit time and eliminating
unnecessary checkpoints, the e-way bill system has improved logistics efficiency. Businesses can
now ensure timely deliveries, reduce inventory holding costs, and optimize their supply chain
strategies. Faster movement of goods has enhanced the overall productivity of businesses, especially
in sectors that rely on just-in-time inventory management.

2. Digitization and Technological Advancements: The introduction of e-way bills aligns with India’s
digital transformation initiatives. Businesses now leverage technology to automate compliance and
logistics operations, reducing human intervention and improving accuracy. This digital approach
has also led to better data analytics, enabling businesses to make informed decisions regarding
transportation and logistics.

3. Reduction in Corruption and Unethical Practices: The shift from manual documentation to a
centralized electronic system has minimized corruption at checkpoints, where transporters
previously had to deal with unnecessary bribes and delays. With automated verification and
tracking, businesses now experience a more transparent and fair logistics system.

Page 6
 Benefits
4. Encouragement for Small and Medium Enterprises (SMEs): SMEs, which form the backbone of
the Indian economy, often struggled with compliance complexities before the e-way bill system.
Now, with a simplified and cost-effective compliance mechanism, smaller businesses can expand
their operations without administrative hurdles. This has encouraged more SMEs to participate in
inter-state trade, boosting overall economic growth.

5. Facilitating International Trade: As India aims to integrate further into global trade markets, a
streamlined logistics system is crucial. The e-way bill system aligns with international best practices,
making it easier for businesses engaged in exports and imports to manage their supply chains
efficiently. With fewer delays and enhanced tracking capabilities, Indian businesses can compete
more effectively in global markets.

6. Future Prospects and Continuous Improvements: The e-way bill system is continuously evolving,
with new technological advancements being integrated to further simplify operations. Future
improvements may include better real-time tracking features, enhanced integration with warehouse
management systems, and AI-driven analytics for predictive logistics planning. These advancements
will further enhance the ease of doing business in India.

Page 7
 Who Can Generate E-Way Bills?
The generation of an E-Way Bill is a crucial step in the transportation of goods under India's
Goods and Services Tax (GST) framework. The responsibility for generating an E-Way Bill lies
with different entities involved in the supply chain, depending on the nature of the transaction and
the movement of goods. The following stakeholders are eligible to generate an E-Way Bill:

1. Registered Persons
Any individual or business registered under GST is required to generate an E-Way Bill when
transporting goods valued above INR 50,000. The bill must be created before the movement of
goods begins, ensuring compliance with GST regulations. Registered suppliers or consignors are
responsible for generating the bill when initiating a transaction, ensuring that all necessary details,
including the transporter and recipient information, are accurately recorded.

2. Unregistered Persons
If an unregistered person is involved in the supply of goods, the responsibility for generating the E-
Way Bill falls on the recipient of the goods, provided the recipient is a registered entity under GST.
In such cases, the registered recipient must ensure that the bill is created before the transportation
of goods begins to comply with tax regulations.

3. Transporters
When the supplier has not generated an E-Way Bill, the transporter—whether by road, rail, air, or
other means—must take responsibility for generating the bill. Transporters who carry goods on
behalf of suppliers or businesses must register on the E-Way Bill portal and generate the required
documents for goods movement, ensuring proper tracking and compliance with tax laws.
E-Way Bills can be generated through the official government portal, mobile applications, or
integrated APIs, allowing seamless documentation and monitoring of goods in transit. The digital
nature of the system enhances transparency and ensures that all parties involved comply with GST
requirements.

Page 8
 Consolidated E-Way Bill
A Consolidated E-Way Bill (CEWB) is a document containing multiple individual E-Way Bills for
different consignments being transported in a single vehicle. Instead of carrying multiple separate
E-Way Bills, transporters can generate a single CEWB for ease of compliance and logistics
management.

Who Can Generate a CEWB?

A transporter carrying multiple consignments in a single vehicle can generate a CEWB.
The supplier or the transporter assigned to an individual E-Way Bill can generate a CEWB.

Data Required for CEWB Generation

1. Individual E-Way Bill Numbers (corresponding to each consignment).
2. Transporter ID or Vehicle Number (if transported by road).
3. Transporter Document Number and Date (if transported by rail, air, or ship).
4. Mode of Transportation (Road, Rail, Air, or Ship).
5. Place & State of Origin (Exact location and state where transport starts).

Conditions for Generating a CEWB

Only active E-Way Bills can be included. Cancelled EWBs cannot be added.
The validity period of each individual E-Way Bill must be active.
CEWB can be regenerated if required by the generator or transporter.

Can CEWB Include Deliveries at Multiple Locations?

Yes, a CEWB can include consignments with different destinations. For example:
If a CEWB contains 10 consignments, with 3 destined for Location Y and 7 for Location X, the
transporter can deliver 3 consignments at Location Y and continue with 7 consignments to
Location X.
Alternatively, the transporter can generate two separate CEWBs—one for each destination.

Changing the Vehicle Number in CEWB

If the vehicle is changed, the "Regenerate CEWB" option can be used.
This allows updating the new vehicle number while keeping all individual EWBs intact.
The old CEWB becomes invalid after regeneration.

Page 9
 Cancellation & Updation
Can an E-Way Bill Be Deleted or Cancelled?
Deletion:Not allowed after generation.
Cancellation: Possible within 24 hours of generation if:
Goods are not transported.
Goods are not transported as per details furnished.
The EWB has not been verified by a tax officer.

What Happens If an EWB is Cancelled During Transit or Storage?

Even if goods are stored in a transporter’s warehouse, a valid E-Way Bill must always
accompany them.

Updating Vehicle Number in E-Way Bill

Vehicle number is optional when generating an EWB but must be added before transportation
begins.
If goods are shifted to another vehicle during transit due to breakdown or other reasons, the
transporter must update the vehicle number.
The bulk update option is available on the portal for multiple EWBs.

Page 10
 Validity & Extension
Validity Period of an E-Way Bill
For normal cargo: 1 day per 200 km of travel.
For over-dimensional cargo: 1 day per 20 km of travel.
Validity starts from the time Part B is updated with the vehicle number.

Validity of a CEWB
A CEWB does not have an independent validity.
Instead, the individual EWBs included in it retain their own validity periods.
Goods must be delivered before the individual EWB expires.

Extending the Validity of an E-Way Bill

Allowed only 8 hours before or after expiry.
Reasons for extension:
Vehicle breakdown.
Traffic delays, weather conditions, or regulatory checkpoints.
Unexpected changes in vehicle/conveyance.

How to Extend an E-Way Bill?

1. Log in to the E-Way Bill portal.
2. Select ‘Extend Validity’ under the E-Way Bill section.
3. Enter the EWB number and confirm extension.
4. Provide mandatory remarks for extension.
5. Update remaining distance, dispatch & delivery details, and vehicle details.
6. A new EWB number is issued after extension.

Documents Required for Extension

Existing EWB Number.
Reason for extension (e.g., breakdown, unforeseen delay).
Supporting documents (invoice, transport receipts).
Authorization letter (if someone else applies for extension).

Consequences of Expired E-Way Bills

Movement of goods without a valid EWB can lead to penalties.
Penalty: ₹10,000 or the tax sought to be evaded, whichever is higher.

Page 11
 Exemptions
Certain goods and transactions are exempted from the requirement of generating an e-way bill
under the GST regime. Notable exemptions include:

• Specific Goods: As per Rule 138(14) of the CGST Rules, 2017, goods under Chapter 71 (Natural
or cultured pearls, precious or semi-precious stones, precious metals, and metals clad with precious
metal) are exempt from mandatory e-way bill generation.

• Agricultural and Dairy Products: Items such as curd, lassi, buttermilk, fresh milk, vegetables,
fruits, unprocessed tea leaves, unroasted coffee beans, live animals, plants, trees, meat, and cereals
are exempted.

• Non-Motorized Transport: Goods transported using non-motorized conveyances like bullock carts
or manual carts do not require an e-way bill.

• Customs Clearance: Movement of goods from ports, airports, air cargo complexes, or land
customs stations to inland container depots (ICD) or container freight stations (CFS) for customs
clearance is exempt.

• State-Specific Exemptions: Individual states may have specific exemptions and thresholds for e-
way bill generation, particularly for intra-state transportation. For instance, Gujarat mandates e-
way bills only for specific goods engaged in job-work, irrespective of their value.

Page 12
 Loopholes
Despite its intent to streamline goods movement and enhance tax compliance, certain challenges
and loopholes have been identified in the e-way bill system:

• Fake Invoicing and Bogus Firms: Instances have been reported where brokers and middlemen
generated e-way bills and invoices for non-existent or benami companies, exploiting system
vulnerabilities. This has led to significant tax evasion and revenue loss.

• Misuse of User Credentials: Incorrect or unauthorized use of user IDs for e-way bill generation
can result in discrepancies and challenges in tracking goods. Ensuring the correct user credentials
are used is vital for accurate linkage of transactions.

• Validity Period Tracking: E-way bills have a defined validity period based on the distance to be
traveled. Failure to monitor and extend the validity can lead to expired e-way bills during transit,
causing delays and potential penalties.

• Technological Challenges: The e-way bill portal has, at times, faced issues related to system
downtime and capacity constraints, leading to difficulties in bill generation and compliance.

Addressing these loopholes requires continuous system enhancements, user education, and
stringent monitoring to ensure the e-way bill system effectively serves its purpose in the GST
framework.

Page 13
 Special Scenarios
In the GST regime, there are several exceptional circumstances where an e-way bill becomes
mandatory even when the consignment value falls below the standard ₹50,000 threshold. These
special scenarios have been instituted to address specific compliance requirements and prevent
potential revenue leakage.

One such scenario involves inter-state supplies made by registered persons. Regardless of the
consignment value, all GST-registered suppliers are required to generate an e-way bill for any inter-
state movement of goods. For instance, when a registered supplier in Tamil Nadu ships goods
worth ₹20,000 to Karnataka, an e-way bill must be generated. This requirement ensures proper
tracking of cross-border transactions and helps curb tax evasion across state lines.

Another critical exception applies to the inter-state transfer of handicraft goods by unregistered
persons. Under Section 24(i) & (ii), certain artisans and traders are exempt from GST registration.
However, when such unregistered persons transport specified handicraft goods (as defined in
Notification No. 56/2018-CT) across state borders, they must generate an e-way bill regardless of
the consignment value. The Fourth Proviso to Rule 138 of CGST Rules mandates this requirement,
which applies even to small shipments like ₹15,000 worth of handmade textiles from Rajasthan to
Gujarat.

Businesses registered under the Composition Scheme face distinct e-way bill requirements. These
composition dealers must generate e-way bills for all goods movements exceeding ₹25,000 in value,
whether intra-state or inter-state. For example, when a composition dealer in Uttar Pradesh
transports goods worth ₹30,000 within the state, an e-way bill becomes mandatory. It's important
to note that composition dealers themselves cannot generate these e-way bills - the responsibility
falls to either the recipient or the transporter.

The rules also address situations involving inward supplies from unregistered suppliers. When a
GST-registered business procures goods worth more than ₹50,000 from an unregistered vendor, the
recipient must generate an e-way bill. Some states have implemented even stricter thresholds for
this requirement. A practical example would be a Maharashtra-based registered firm purchasing
goods worth ₹55,000 from a local unregistered vendor.

Finally, certain notified categories of goods require e-way bills regardless of their value. This
includes specific items like textiles, tobacco products, and handicrafts as defined by GST
authorities. For instance, transporting bidis (a tobacco product) worth just ₹10,000 within the
same state would still necessitate an e-way bill. These special provisions for notified goods help
maintain tighter control over high-risk commodities that might otherwise be susceptible to tax
evasion.

Page 14
 Bill To Ship To
The 'Bill To Ship To' business model presents unique considerations for e-way bill generation under
India's GST framework. This tripartite transaction structure involves three distinct parties: the
ordering party ('A'), the supplier/shipper ('B'), and the ultimate recipient ('C'). In this arrangement,
'A' places an order with 'B' but requests direct shipment to 'C', creating a complex supply chain that
requires careful compliance with e-way bill regulations.

In such transactions, two separate but interconnected supplies occur, necessitating two tax invoices.
The first invoice is issued by the supplier 'B' to the ordering party 'A', while the second invoice
flows from 'A' to the final recipient 'C'. This dual-invoice system reflects the commercial reality that
while 'B' physically dispatches the goods, 'A' remains the principal in the transaction. The
movement of goods directly from 'B' to 'C' on 'A's behalf represents the critical juncture where e-
way bill requirements come into play.

The GST rules provide specific guidance for this scenario through the Press Release dated April 23,
2018. The regulations clarify that for the physical movement of goods from 'B' to 'C', either party
'A' (the ordering entity) or party 'B' (the supplier) may generate the required e-way bill.
Importantly, only a single e-way bill is necessary for this leg of the transaction, regardless of which
party initiates it. This flexibility in e-way bill generation responsibility helps streamline logistics
while maintaining compliance.

This provision recognizes the practical challenges of complex supply chains while ensuring proper
documentation of goods movement. The rule prevents duplicate e-way bill requirements while still
maintaining the audit trail necessary for tax authorities. Businesses operating under this model
should establish clear internal protocols regarding which party - the ordering entity or the supplier
- will assume e-way bill generation responsibility to ensure consistent compliance and avoid
transportation delays.

Page 15
 Recent Updates
The Indian GST regime has introduced several significant updates to the e-way bill system over the
past year to strengthen compliance, reduce tax leakage, and improve logistics efficiency. These
changes reflect the government's continued focus on digitizing supply chain monitoring while
addressing practical challenges faced by businesses.

One of the most notable changes involves enhanced validation measures during e-way bill
generation. The system now performs real-time verification of both supplier and recipient GSTINs,
blocking generation if either party's registration is inactive or invalid. Additionally, the HSN code
requirement has been expanded - businesses must now provide at least a 4-digit HSN code for
goods valued above ₹5 crore, down from the previous ₹10 crore threshold. For companies under
the e-invoicing mandate (those with ₹5 crore+ turnover), the system now automatically generates e-
way bills from e-invoice data, significantly reducing manual entry errors.

The government has also revised exemption thresholds and categories. While dairy products, fresh
vegetables and fruits remain fully exempt, non-GST goods like petroleum products in certain states
have been added to the exemption list. Several states including Kerala and Uttar Pradesh have
implemented stricter rules, lowering the intra-state e-way bill threshold from ₹50,000 to ₹20,000 for
specific high-risk goods like textiles and tobacco products.

To simplify logistics operations, new provisions allow consolidated e-way bills for multiple
consignments. Transporters can now generate a single e-way bill covering multiple invoices when
the same supplier sends goods to the same recipient in one vehicle, provided all invoices are linked
to a single transport document. This change significantly reduces paperwork for bulk shipments
and frequent deliveries between established business partners.

Verification processes have been upgraded with dynamic QR codes on all e-way bills. Tax officers
can now scan these codes to instantly access critical shipment details including GSTINs, invoice
information, vehicle numbers and validity periods. This mobile-enabled verification system
enhances field enforcement capabilities while reducing inspection delays for compliant shipments.

The penalty framework has been substantially strengthened to deter violations. First-time offenses
now attract fines of 100% of tax due or ₹10,000 (whichever is higher), with repeat violations
potentially facing penalties up to ₹25,000 or goods detention. Notably, the rules now explicitly
require e-way bills even for return trips of empty vehicles after GST-liable deliveries, closing a
previous compliance gap.

Page 16
 Recent Updates
Technological integration has taken major strides forward. The linking of FASTag data with e-way
bills enables authorities to monitor vehicle movements in real-time through toll plaza records. The
GSTN has deployed AI-based analytics to identify suspicious patterns like frequent route
deviations, mismatches between billed and actual distances, or unusual transportation delays - all
potential indicators of tax evasion.

Small and medium enterprises have received specific relief measures. Businesses with turnover
below ₹5 crore can now generate e-way bills directly through the GST portal without needing
third-party software. Perishable goods transporters benefit from extended validity periods, with
cold storage shipments granted 50% additional distance coverage per day (150 km instead of 100
km).

Looking ahead, the GSTN is piloting blockchain technology to create tamper-proof digital ledgers
for e-way bills. Other anticipated reforms include automatic expiry of e-way bills upon SMS-based
delivery confirmation and the development of a unified pan-India portal merging state and central
systems. These innovations aim to further streamline compliance while maintaining rigorous
oversight of goods movement across India's complex supply chains.

Page 17
 Conclusion
The e-way bill system under GST has emerged as a transformative tool for streamlining goods
movement, enhancing tax compliance, and reducing evasion. Through this report, we have
examined its key components—from generation and validity to cancellation and exemptions—
highlighting how it brings transparency to India's logistics ecosystem.

The system offers significant benefits, particularly in ease of doing business, by digitizing
documentation, minimizing physical checks, and enabling real-time tracking. It accommodates
diverse stakeholders, allowing suppliers, recipients, and transporters to generate e-way bills, while
consolidated provisions simplify bulk shipments.

However, challenges such as technical glitches, validity constraints, and loopholes in enforcement
persist. Special scenarios—like the 'Bill-to-Ship-to' model and handicraft exemptions—demand
careful compliance, while recent updates (stricter validations, AI monitoring, and SME relaxations)
reflect the government's push for a more robust yet user-friendly system.

As GST evolves, the e-way bill mechanism must balance stringent oversight with operational
flexibility. Addressing loopholes, improving portal stability, and expanding exemptions for low-
risk goods could further optimize compliance. Ultimately, the e-way bill remains pivotal in India's
journey toward a digitally integrated, fraud-resistant tax infrastructure, fostering smoother trade
while safeguarding revenue.

Future reforms should focus on blockchain integration, automated validity adjustments, and
enhanced stakeholder awareness to maximize the system's efficiency and coverage. By continually
refining the process, India can strengthen its supply chain transparency while supporting businesses
in a dynamic economic landscape.

Page 18