Goods and Services Tax is one of the biggest reforms in the taxation system and structure of India since Independence. It has subsumed numerous taxes levied at different levels of business transactions. It covers almost all the sectors and sections of Indian domestic and International trade. Inter, as well as Intra-State movements of goods and services, are covered by GST. In the case of the movement of goods, tax compliance is the biggest matter of concern which needs to be focused on for better implementation of GST. As tax avoidance is an age-old practice which hampers the spirit of a successful Tax mechanism, for this reason, checks on transactions are needed by the tax authorities. With this objective, the Goods and Services Tax Council introduced the E-Way Bill system on the 1st of April 2018. It was made mandatory for consignments transported through motorized conveyance from one place to another, and exceeding an amount of Rs. 50,000.