The Economic Survey for FY26 said the next wave of GST reforms could focus on reimagining the e-way bill system as an enabler of smooth logistics rather than just a tool for enforcement and control.
The previous all-time high was Rs 13.84 crore. This means that the January generation has decreased by just over 1 percent. However, it is about 16 percent higher compared to January 2025 and more than 42 percent higher than January 2024. An electronic bill of lading is an electronic document generated on a portal that demonstrates the movement of goods. It is also indicated whether tax has been paid on the moving goods.
As per Rule 138 of the CGST Rules, 2017, every registered person engaged in the movement of goods (which is not necessarily incident to delivery) having a consignment value of more than ₹50,000 (may be lower for intra-state movement) is required to generate an electronic bill of lading.
Vivek Jalan, partner at Tax Connect, believes that the high generation of e-waybills is a clear reflection of the country’s strong economic activity and taxpayer compliance. “However, it could also be a reflection of the fact that the threshold of ₹50,000 per consignment is now too low, given that the limit was set years ago.
“Important to note that ₹50,000 is inclusive of GST and if the GST is 18 per cent, the taxable value is only ₹43,000. It may therefore be time that this threshold is increased in the next GST Council meeting from the current one to at least ₹1 Lakhs, which is the threshold for intra-state movements in some states,” he said.
The latest data came at a time when sources said the Center is working with states on revamping the eway law framework and this is likely to be discussed in the next meeting of the GST Council. The Economic Survey for FY26 said the next wave of GST reforms could focus on reimagining the e-way bill system as an enabler of smooth logistics rather than just a tool for enforcement and control.
Significant deregulation
The e-way bill reforms would amount to significant deregulation of the logistics ecosystem, reducing costs and delays for commerce while maintaining effective, non-intrusive oversight of tax administration. The research suggested wider use of e-seals and electronic sealing systems, integrated with e-way bills and vehicle tracking technologies, to ensure secure, end-to-end tracking of shipments without routine interruptions in transit.
The survey also suggested a policy design with greater reliance on trust-based and technology-driven compliance models, such as a ‘trusted dealer’ framework in which taxpayers with a strong compliance track record undergo minimal physical checks and enjoy greater certainty in the movement of goods. When the Goods and Services Tax (GST) was introduced on July 1, 2017, physical checkpoints were abolished in all states, marking a major structural reform, significantly improving the free movement of goods and reducing transit delays.
Published on February 8, 2026
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