Summary of Points Finalized in the Meeting

Introduction of a Nationwide e-Way Bill System:
The Council approved the introduction of a nationwide e-Way Bill System to improve compliance and reduce tax evasion. It was decided that the inter-State e-Way Bill System would be launched on a trial basis from 16 January 2018 and made mandatory from 1 February 2018. States were allowed to choose any date before 1 June 2018 to implement the intra-State e-Way Bill System, though all States must enforce it by that date. The staggered rollout was intended to avoid technical issues and ensure readiness of IT infrastructure.
24th GST Council Minutes, page 8

State Readiness and Implementation Concerns:
Multiple States, including Karnataka, Kerala, Rajasthan, Madhya Pradesh, Nagaland, and Gujarat, expressed readiness to start the system early. Others, such as West Bengal and Bihar, highlighted the need for sufficient testing and gradual introduction to prevent system failures similar to those faced during the GSTN rollout. The Council agreed that a phased introduction would accommodate varying levels of State preparedness.
24th GST Council Minutes, pages 4–6, page 6

Measures Against Tax Evasion and Loopholes:
Several Members emphasized closing gaps that allowed under-invoicing and splitting of consignments below ₹50,000 to bypass the e-Way Bill requirement. The Council also discussed provisions for validating vehicle registrations early and monitoring movement of goods through all transport modes, including rail and air.
24th GST Council Minutes, page 5

Refund of Provisionally Accepted Input Tax Credit:
Since the automated refund system was not yet operational, the Council approved manual refunds based on applications filed online but processed offline. Refunds would be allowed without matching inward and outward supplies, provided applicants give an undertaking to repay if discrepancies are later found. Refunds included:

Unutilized ITC on zero-rated supplies (exports/SEZs)

Unutilized ITC under inverted duty structure

IGST paid on zero-rated supplies

IGST or CGST/SGST/UTGST on deemed exports
This was approved under Section 148 of the CGST/SGST Act as a special procedure.
24th GST Council Minutes, page 9, page 10