New Delhi, June 10 (IANS) India’s domestic trade and logistics activity continued to display resilience in May, with e-way bill generation under the Goods and Services Tax (GST) regime rising to 136.08 million, marking an increase of nearly 11 per cent from 122.65 million recorded in the same month last year.

The latest figures also showed a sequential growth of 2.03 per cent from 133.72 million e-way bills generated in April. The May tally represents the fourth-highest monthly e-way bill generation since the implementation of GST, underscoring sustained momentum in the movement of goods across the country and strengthening tax compliance trends.

E-way bills, which are mandatory for the transportation of consignments valued above Rs 50,000, are widely regarded as a key high-frequency indicator of economic activity. The data provides insights into domestic trade volumes, supply chain movements, and the overall health of business transactions.

Alongside the rise in e-way bill generation, the Goods and Services Tax Network (GSTN) has introduced important amendments to the e-way bill system aimed at improving compliance and enhancing the accuracy of transaction tracking. The changes, announced through a GSTN advisory issued on May 21, 2026, focus on strengthening reporting requirements and addressing long-standing gaps in the audit trail.

One of the key amendments affects businesses involved in Bill-To/Ship-To transactions. Under the revised system, additional details relating to the actual destination of goods will need to be captured more accurately.

GSTN has identified that incomplete or inaccurate information in the “Ship To” section had created challenges in verifying the movement of goods, particularly in cases where consignments were invoiced to one entity but delivered to project sites, warehouses, or third-party locations without a GST Identification Number (GSTIN).

According to officials, such discrepancies made it difficult to reconcile e-way bill information with GST return filings, including GSTR-1 and GSTR-3B, limiting the effectiveness of compliance monitoring.

The second major reform targets the issue of open e-way bills. Previously, e-way bills often remained active on the system until their validity period expired, even after goods had been delivered.

–IANS

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