GST Council recommends e-way Bill rationalisation for smoother goods movement

The GST Council has recommended rationalisation of the e-way Bill system to facilitate easier movement of goods across states. The proposal aims to streamline compliance and reduce friction in the supply chain.

A key recommendation focuses on e-commerce supplies delivered to unregistered persons. The Council has suggested a flat 5% rate applicable to such transactions, regardless of the delivery mechanism used by the platform.

The move is intended to bring clarity to the taxation framework for e-commerce operations and ensure consistent treatment of supplies made through digital platforms. By standardising the rate for supplies to unregistered consumers, the Council seeks to reduce compliance complexity and administrative burden on businesses.