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Legal and Regulatory Aspects of e way bill

e way bill is an integral part of the Goods and Services Tax (GST) system in India, designed to regulate the movement of goods. Introduced under Section 68 of the Central GST (CGST) Act, 2017, and Rule 138 of the CGST Rules, 2017, the e way bill serves as a tool to monitor compliance, reduce tax evasion, and ensure the seamless flow of goods across state and intra-state borders. Understanding the legal and regulatory framework governing e way bill is essential for businesses, transporters, and other stakeholders